UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, D.C. 20549

FORM 10-K

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

For the fiscal year ended December 31, ~~2023~~ 2024

Commission file number 000-56200

HI-GREAT GROUP HOLDING COMPANY

(Exact Name of Registrant as Specified in Its Charter)

Nevada		46-2218131
(State or Other Jurisdiction of		(I.R.S. Employer
Incorporation or Organization)		Identification No.)

621 South Virgil Ave, #460

Los Angeles, CA 90005

Phone: (213) – 219-7746

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

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

None

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

Common Stock, $0.001 par value

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

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

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

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

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

Large accelerated filer ☐	Accelerated filer ☐
Non-accelerated filer ☐	Smaller reporting company ☒
	Emerging growth company ☐

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

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

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

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

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

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

The number of shares outstanding of the issuer’s Common Stock as of ~~May~~December 2031, 2024 was 100,000,000.

HI-GREAT GROUP HOLDING COMPANY

TABLE OF CONTENTS

PART I
Item 1.	Business	1
Item 1A.	Risk Factors	5
Item 1B.	Unresolved Staff Comments	5
Item 1C.	Cybersecurity	5
Item 2.	Properties	5
Item 3.	Legal Proceedings	5
Item 4.	Mine Safety Disclosures	5
PART II
Item 5.	Market for Registrant’s Common Equity, Related Stockholder Matters and Issuer Purchases of Equity Securities	6
Item 6.	Reserved	7
Item 7.	Management’s Discussion And Analysis of Financial Condition And Results of Operations	7
Item 7A.	Quantitative and Qualitative Disclosure About Market Risk	8
Item 8.	Financial Statements and Supplementary Data	F-1
Item 9.	Changes in and Disagreements With Accountants on Accounting and Financial Disclosure	9
Item 9A.	Controls and Procedures	9
Item 9B.	Other Information	10
Item 9C.	Disclosure Regarding Foreign Jurisdictions that Prevent Inspections	10
PART III
Item 10.	Directors, Executive Officers and Corporate Governance	11
Item 11.	Executive Compensation	13
Item 12.	Security Ownership of Certain Beneficial Owners and Management and Related Stockholder Matters	14
Item 13.	Certain Relationships and Related Transactions, and Director Independence	15
Item 14.	Principal Accountant Fees and Services	15
PART IV
Item 15.	Exhibits and Financial Statement Schedules	16
	SIGNATURES	17

Part I

ITEM 1. BUSINESS

CAUTIONARY STATEMENT REGARDING FORWARD-LOOKING STATEMENTS

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

THE COMPANY

Our Business

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Our Website-

www.HIGRgroup.com

www.HIGreat.com

Our Business Objectives

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

Business Overview

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

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

The ~~Concept~~ concept of the Family Weekend Farm is ~~growing~~gaining ~~internationally~~international popularity, as more consumers ~~want~~seek to escape ~~the~~ urban work environments ~~and~~for relaxing ~~have a~~ weekend ~~getaway~~getaways ~~to farm~~that ~~and~~offer isboth ~~also~~farming asexperiences aand family-friendly ~~weekend retreat close to key entertainment venues~~retreats. The ~~Company~~company’s current location, ~~is close to~~ near Los Angeles ~~and~~, is within a one-hour drive toof ~~key~~major California ~~Ski~~ski ~~Resorts~~resorts in the winter and a large ~~Lake~~lake ~~Resort~~resort ~~venue~~destination in the spring and summer. ~~The~~To enhance the guest experience, the company plans to partner with ~~companies offering~~ entertainment providers and local tour operators offering family day trips to ~~the~~nearby ~~local destination resorts~~attractions.

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

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

Phase One:

	●	Resort Headquarters, Central Family Area and Club House.

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

● Special Family Friendly Entertainment Venues ● Build out of Cabin Models Show Room ● Foundation Preparation for the first 1000 parcels ● Create build out facility for shipping container storage and model build outs. ● Website and Marketing ● Install Internet for HIGR members

Phase Two:

● Focus on build out of the next 1,000 parcels regarding planning and site preparation ● Focus onmarketing ~~Marketing~~ and ~~Sales~~sales ~~effort~~efforts ~~using~~on free media ~~such~~opportunities, asincluding ~~Internet~~internet ~~and~~platforms, television human -interest ~~stories~~segments, and travel channels. ● Build Garden Center for Organic Co- Op, gardening supplies, daily or weekend equipment and cart rentals. ● ~~Obtain~~Establish a partnership with a local healthy catering company to lease a ~~Portable~~portable ~~Container~~container in the ~~Clubhouse~~clubhouse area, ~~for~~providing weekend gardeners toand ~~dine~~their ~~out~~families with ~~the~~on-site ~~family~~dining options. ~~Outdoor~~The ~~and~~setup will include both indoor and outdoor seating for families.

Phase Three:

● Continue forward with the foundation of the Company’s business plan as a weekend farming destination. ● Onsite portable cottages for full -time employees at a reduced rent ● Continue selling memberships and maximizing additional revenue streams ● Start planning and looking for a second site in a set criteria location ● Work to ~~build~~become ~~out~~a ~~and~~national ~~lead~~leader ~~the Country~~ in ~~Weekend~~weekend farming destination travel ~~business~~ by partnering with ~~other~~similar ~~like~~ venues across the ~~nation~~country. ● Build out the Turnkey Weekend Farming Franchise Owner Model with revenue sharing.

Worldwide Demand for Weekend Family Farms

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

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

The weekend ~~Size~~family offarming ~~the~~ market in California and the United States ~~Weekend Family Farming Market~~ is relatively new in both execution and concept. Therefore, HIGR Family ~~Weekend~~ Weekend Farm is uniquely positioned to ~~monetize~~capitalize on the growth ifof this sector and become a strong leader in these emerging ~~areas of~~markets.

Growing Market Sector and the Popularity of Agritourism

Agritourism ~~presents~~ presents a unique opportunity to combine aspects of the tourism and agriculture industries to provide a number of financial, educational, and social benefits to tourists and small family farmers looking for an organic community to be an ongoing part of. Agritourism ~~allows~~offers the ~~The~~company ~~Company~~ an opportunity to generate additional income in a relatively new ~~Sector~~sector, ~~and~~while also ~~enhance~~enhancing its ~~Organic~~organic ~~Herbal~~herbal ~~Supplement~~supplement business ~~Business~~through ~~with~~ direct marketing to consumers. The ~~Company~~company’s Family Weekend Farm, with itits ~~Members~~members, ~~with~~ will ~~also~~further ~~increase~~boost local tourism , as it is strategically located ~~close~~near to several ~~family~~ family-centric weekend ~~venues~~destinations.

Intellectual Property

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

ITEM 1A, RISK FACTORS

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

ITEM 1B. UNRESOLVED STAFF COMMENTS

None

ITEM 21C. ~~PROPERTIES~~CYBERSECURITY

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

~~ITEM~~Our day-to-day operations 3are managed by our management team under the oversight of our Board. ~~LEGAL~~As ~~PROCEEDINGS~~such, we rely on it’s cybersecurity program, as discussed herein, for assessing, identifying, and managing material risks to our business from cybersecurity threats. With oversight from our Board, our management team has implemented an enterprise-wide information security program designed to identify, protect against, detect, assess, respond to, and manage reasonably foreseeable cybersecurity risks and threats to our systems, some of which are supported by third parties. These processes are integrated into our overall risk management systems. To protect our systems from cybersecurity threats, the management team uses various security tools that help prevent, identify, escalate, investigate, resolve and recover from identified vulnerabilities and security incidents in a timely manner. These include, but are not limited to, internal reporting and monitoring and detection tools. Our risk management processes extend into the oversight and identification of threats associated with our use of third-party service providers, including through due diligence of such providers’ cybersecurity practices, contractual obligations to operate their IT systems in accordance with cybersecurity standards and ongoing monitoring.

~~There~~The ~~are~~management noteam ~~legal~~is ~~proceedings~~responsible ~~that~~for ~~have~~establishing and ~~occurred~~monitoring ~~within~~ the ~~past~~integrity ~~five years~~and ~~concerning~~effectiveness ~~the~~of ~~Company,~~ our ~~directors,~~controls orand ~~control~~other ~~persons~~procedures, which ~~involved~~are adesigned ~~criminal~~to ~~conviction~~ensure that all information required to be disclosed is recorded, processed, summarized and reported accurately and on a ~~criminal~~timely ~~proceeding~~basis, anand ~~administrative or~~all ~~civil~~such ~~proceeding~~information ~~limiting~~is accumulated ~~one’s~~and ~~participation~~communicated into ~~the~~management ~~securities~~and orthe ~~banking~~Board, ~~industries~~as appropriate, orto aallow ~~finding~~for oftimely ~~securities~~decisions orregarding ~~commodities~~such disclosures. The ~~law~~controls ~~violations~~and procedures subject to the Board’s oversight include processes related to managing material risks from cybersecurity threats.

~~ITEM~~As 4of the date of this Form 10-K, we are not aware of any risks from cybersecurity threats, including as a result of any cybersecurity incidents that have materially affected or are reasonably likely to materially affect us, including in our business strategy, results of operations or financial condition. ~~MINE~~However, our ~~SAFETY~~business ~~DISCLOSURES~~is highly dependent on our ability to collect, use, store and manage organizational and property data. If any of our significant information and data management systems do not operate properly or are disabled, we could suffer a material disruption of our business or managing real estate, loss of sensitive data, regulatory intervention, breach of confidentiality or other contract provisions, or reputational damage. These systems may fail to operate properly or become disabled as a result of events wholly or partially beyond our control, including disruptions of electrical or communications services, natural disasters, political instability, terrorist attacks, sabotage, computer viruses, deliberate attempts to disrupt our computer systems through “hacking,” “phishing,” or other forms of both deliberate or unintentional cyber-attack, or our inability to occupy our office location. See “Part I, Item 1A. Risk Factors” for more information on risks from cybersecurity threats that are reasonably likely to materially affect our business strategy, results of operations and financial condition.

~~Not applicable.~~Governance

5The Board oversees the Company’s risk management policies, including the management of risks arising from cybersecurity threats and the steps that management has taken to protect against threats to the Company’s information systems and security. Our management team works to conceive, implement and monitor the program designed to protect information systems from cybersecurity threats and to promptly respond to any security incidents. Our management team will promptly notify the General Counsel and other executive officers of any cybersecurity events, with material cybersecurity events promptly communicated to the Board and publicly disclosed as deemed necessary.

~~Part~~ITEM 2. IIPROPERTIES

~~ITEM~~The Company’s 5headquarters are located 621 S. ~~MARKET~~Virgil ~~FOR~~Avenue ~~COMMON~~#470, ~~EQUITY~~Los ~~AND~~Angeles, ~~RELATED~~CA ~~STOCKHOLDER~~90005. ~~MATTERS~~Our ~~AND~~phone ~~ISSUER~~number ~~PURCHASES~~is OF(213) ~~EQUITY~~219-7746. ~~SECURITIES~~Management believes that our current leased property will be sufficient for its current and immediately foreseeable administrative needs.

~~Market~~ITEM 3. ~~Information~~LEGAL PROCEEDINGS

~~Our~~There are ~~common~~no ~~stock~~legal isproceedings ~~quoted~~that onhave occurred within the ~~OTC~~past ~~Pink~~five ~~Sheets~~years ~~under~~concerning the ~~symbol~~Company, our directors, or control persons which ~~“HIGR~~involved a criminal conviction, a criminal proceeding, an administrative or civil proceeding limiting one’s participation in the securities or banking industries, or a finding of securities or commodities law violations.”

~~Holders~~ITEM 4. MINE SAFETY DISCLOSURES

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

~~Stock Authorized~~5

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

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

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

~~Options~~Our common ~~and~~stock ~~Warrants~~is quoted on the OTC Pink Sheets under the symbol “HIGR.”

~~We do not have any outstanding options or warrants.~~Holders

~~Securities~~As of ~~Authorized~~the ~~for~~date ~~Issuance~~of ~~under~~this ~~Equity~~report ~~Compensation~~there ~~Plans~~were approximately 69 holders of record of Company common stock. This does not include an indeterminate number of persons who hold our Common Stock in brokerage accounts and otherwise in “street name.”

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

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

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

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

~~None~~Options and Warrants

~~Securities~~We do ~~authorized~~not ~~for~~have ~~issuance~~any ~~under~~outstanding ~~equity compensation~~options ~~plans~~or warrants.

~~We do not have any equity compensation plans and~~Securities ~~accordingly~~Authorized wefor ~~have~~Issuance nounder ~~securities~~Equity ~~authorized~~Compensation ~~for issuance there under.~~Plans

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

~~We did not purchase any of our shares of common~~Transfer ~~stock or other securities during the year ended December 31, 2023.~~Agent

6The transfer agent for our Common Stock is Globex Transfer, LLC at 780 Deltona Blvd., Suite 202, Deltona, FL 32725. The transfer agent’s telephone number is (813) 344-4490.

~~ITEM~~Recent Sales 6.of ~~RESERVED~~Unregistered Securities

~~Not required for smaller reporting companies.~~None

~~ITEM~~Securities authorized 7.for ~~MANAGEMENTS~~issuance ~~DISCUSSION~~under ~~AND~~equity ~~ANALYSIS~~compensation ~~OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS~~plans

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

~~Plan~~ Purchases of ~~Operation~~Equity Securities by the Issuer and Affiliated Purchasers

~~Our principal business objective is to maximize~~We ~~shareholders~~did ~~returns~~not ~~through~~purchase aany ~~combination~~ of ~~(1) distributions to~~ our ~~shareholders,~~shares ~~(2) sustainable long-term growth in cash flows from distribution~~ of ~~our~~common ~~products,~~stock ~~which~~or ~~we hope to pass on to shareholders in the form of distributions, (3) potential long-term appreciation in the value of our properties from capital gains upon future sale, (4)~~ other ~~sustainable~~securities ~~agricultural~~during ~~business opportunity which~~ the ~~Board~~ ofyear ~~Directors~~ended ~~determines~~December ~~to be beneficial to Company~~31, or (5) distribution of plant-based finished consumer product and integrate the use of CBD Oils into its worldwide health supplement business to include expansion into the cosmetics sector using multiple strains of CBD oils and compounds2024.

For the 12 months following the commencement of the offering the Company will focus on two areas of operations. These two core business activities will be the continued the sales of its Nutritional Health Supplements and the build out of the Harvest Island Garden Resort.6

~~The Nutritional Health Supplements will be~~ITEM ~~sold primarily online and the new retail website is currently being redesigned and developed to increase internet traffic and customer retention~~6. For the first 12 months, no additional products will be added to the current supplement line. New branding is in development to update the marketing and online image and presentment in a very competitive nutritional supplement industry. The Company plans to also update the customer experience with online videos with renown experts in the Patent areas of alkalization, amino acids, advanced minerals and the use of whole rice concentrates and how these methods and ingredients may help the user increase overall health and wellness.RESERVED

~~Results~~Not required ~~of Operations~~ for ~~the~~smaller ~~Year~~reporting ~~Ended December 31, 2023 compared to the Year Ended December 31, 2022~~companies.

~~Sales~~ITEM 7. ~~and~~MANAGEMENTS ~~Cost~~DISCUSSION ofAND ~~Sales~~ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS

For the year ended December 31, 2023 we had $109,491 of sales compared to $207,854 for the year ended December 31, 2022. Our cost of sales for the year ended December 31, 2023 was $58,573 compared to $112,834 for the year ended December 31, 2022. The Company just recently started to generate revenue in the beginning of 2020.Overview

~~Professional~~Plan of ~~fees~~Operation

~~For~~Our principal ~~the~~business ~~year~~objective ~~ended~~is ~~December~~to 31maximize shareholders returns through a combination of (1) distributions to our shareholders, ~~2023~~(2) sustainable long-term growth in cash flows from distribution of our products, which we ~~incurred~~hope ~~$87~~to pass on to shareholders in the form of distributions,~~997~~ (3) potential long-term appreciation in the value of ~~professional fee~~our ~~expenses~~properties ~~compared~~from tocapital ~~$40~~gains upon future sale,~~700~~ ~~for~~(4) other sustainable agricultural business opportunity which the ~~year~~Board ~~ended~~of ~~December~~Directors 31determines to be beneficial to Company, ~~2022.~~or ~~The~~(5) ~~decrease~~distribution of ~~professional~~plant-based finished ~~fees~~consumer inproduct and integrate the ~~current~~use ~~period~~of isCBD ~~attributed~~ Oils into its worldwide health supplement business to aninclude ~~decrease~~expansion into the cosmetics sector using multiple strains of ~~audit,~~CBD ~~legal~~oils and ~~accounting expenses~~compounds.

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

~~For~~The Nutritional Health Supplements will be sold primarily online, and the ~~year~~new ~~ended~~retail ~~December~~website 31is currently being redesigned and developed to increase internet traffic and customer retention. For the first 12 months, ~~2023~~no weadditional ~~incurred~~products $0will ofbe ~~rent~~added ~~expense~~to the current supplement ~~compared~~line. New branding is currently in development to ~~$30~~update the marketing and online presence,~~000~~ ~~for~~ensuring the ~~year~~company ~~ended~~stands ~~December~~out ~~31,~~in ~~2022~~the highly competitive nutritional supplement industry. WeThe ~~signed~~Company aplans ~~lease~~to ~~agreement~~update the customer experience with ~~Sella~~online ~~Property,~~videos ~~LLC~~with onrenowned ~~March~~experts in 16the patent areas of alkalization, ~~2020.~~amino ~~The lease~~acids, ~~calls~~advanced ~~for~~minerals ~~rent~~and ~~payments~~the use of ~~$30,000~~whole inrice ~~annual~~concentrates ~~installments~~and ~~due~~how onthese methods and ingredients may help the ~~16th~~user ~~day~~increase ofoverall ~~March~~health ~~each~~and ~~year~~wellness.

~~Depreciation~~Results of ~~Expense~~Operations for the Year Ended December 31, 2024 compared to the Year Ended December 31, 2023

~~For~~Sales ~~the~~and ~~year~~Cost ~~ended December 31, 2023 we incurred $27,565~~ of ~~Depreciation expense compared to $0 for the year ended December 31, 2022.~~Sales

~~General~~For the ~~and~~year ~~administrative~~ended December 31, 2024 we had $69,210 of revenue compared to $109,491 for the year ended December 31, 2023. Our cost of sales for the year ended December 31, 2024 was $35,243 compared to $58,573 for the year ended December 31, 2023. The Company began generating revenue in the beginning of 2020.

~~For the year ended December 31, 2023 we incurred $54,838 of G&A~~Professional ~~expense compared to $21,021 for the year ended December 31, 2022. The decrease in the current year is attributed to an decrease of expenses of the operation.~~fees

~~Other~~For the ~~income~~year ~~(expense)~~ended December 31, 2024 we incurred $50,050 of professional fee expenses compared to $87,997 for the year ended December 31, 2023. The decrease of professional fees in the current period is attributed to a decrease in audit, legal and accounting expenses.

~~For the year ended December 31, 2023, we had interest expense of $2,276,~~Depreciation ~~compared to interest expense of $0 for the year ended December 31, 2022.~~Expense

7For the year ended December 31, 2024 we incurred $20,673 of depreciation expense compared to $27,565 for the year ended December 31, 2023.

~~Net~~General and ~~income~~administrative

For the year ended December 31, ~~2023,~~2024 ~~the~~we ~~Company~~incurred ~~had~~$12,754 aof ~~net~~G&A ~~loss~~expense of compared to $~~121~~54,~~758~~838 asfor ~~compared~~the toyear aended ~~net~~December ~~income~~31, of2023. ~~$3,300~~The decrease in the ~~prior~~current ~~period~~year is attributed to lower operational expenses.

~~Liquidity~~Other income ~~and Capital Resources~~(expense)

~~As reflected in the accompanying financial statements,~~For the ~~Company~~year ~~has~~ended ~~just~~December ~~recently~~31, ~~begun~~2024, towe ~~generate~~had ~~revenue. We have~~ an ~~accumulated~~interest ~~deficit~~expense of $~~838~~1,~~979~~707, ~~and~~compared ~~had~~to aan ~~net~~interest ~~loss~~expense of $~~121~~2,~~758~~276 for the year ended December 31, 2023..

~~We used $44,435 from operating activities for the year ended December 31, 2023, compared to the used $84,612 for the year ended December 31, 2022.~~7

~~We received $29,435 from investing activities~~Net ~~for the year ended December 31, 2023, compared to received $58,000 for the year ended December 31, 2022.~~income

~~We used $14,844 from financing activities for~~For the year ended December 31, ~~2023~~2024, ~~compared~~the toCompany had a ~~used~~net ~~cash~~loss of $5548,~~980~~616 ~~for~~as ~~the~~compared ~~year~~to ~~ended~~a ~~December~~net 31loss of $121,758 ~~2022~~in the prior period.

~~Off-Balance~~Liquidity and ~~Sheet~~Capital ~~Arrangements~~Resources

As reflected in the accompanying financial statements, the Company has just recently begun to generate revenue. We have noan ~~off-balance~~accumulated ~~sheet~~deficit of ~~arrangements~~$892,794 and had a net loss of $48,616 for the year ended December 31, 2024.

~~Going~~We generated ~~Concern~~$16,127 from operating activities for the year ended December 31, 2024, compared to the used cash of $40,435 for the year ended December 31, 2023.

~~The accompanying financial statements have been~~We ~~prepared~~received ~~assuming~~$20,673 ~~the~~from ~~continuation~~investing ofactivities ~~the~~for Company as a going concern. The Company has not yet established an ongoing source of revenues sufficient to cover its operating costs and is dependent on debt and equity financing to fund its operations. Management of the ~~Company is~~year ~~making~~ended ~~efforts~~December to31, ~~raise~~2024, ~~additional~~compared ~~funding until a registration statement relating~~ to ~~an equity funding facility is in effect. While management of the Company believes that it will be successful in its capital formation and planned operating activities~~$29,435 ~~there~~received ~~can~~for ~~be no assurance that~~ the ~~Company~~year ~~will~~ended ~~be able to raise additional equity capital or be successful in the development and commercialization~~December of31, ~~the products it develops or initiates collaboration agreements thereon~~2023. The accompanying financial statements do not include any adjustments to reflect the possible future effects on the recoverability and classification of assets or the amounts and classification of liabilities that may result from the possible inability of the Company to continue as a going concern.

~~Off~~We used ~~Balance~~$34,660 ~~Sheet~~from ~~Arrangements~~financing activities for the year ended December 31, 2024, compared to $19,577 cash used for the year ended December 31, 2023.

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

~~Critical~~We have ~~Accounting~~no ~~Policies,~~off-balance ~~Judgments~~sheet ~~and Estimates~~arrangements.

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

~~ITEM~~The accompanying 7Afinancial statements have been prepared assuming the continuation of the Company as a going concern. ~~QUANTITATIVE~~The ~~AND~~Company ~~QUALITATIVE~~has ~~DISCLOSURES~~not yet ~~ABOUT~~established ~~MARKET~~an ~~RISK~~ongoing source of revenue sufficient to cover its operating costs and is dependent on debt and equity financing to fund its operations. Management of the Company is making efforts to raise additional funding until a registration statement relating to an equity funding facility is in effect. While management of the Company believes that it will be successful in its capital formation and planned operating activities, there can be no assurance that the Company will be able to raise additional equity capital or be successful in the development and commercialization of the products it develops or initiates collaboration agreements thereon. The accompanying financial statements do not include any adjustments to reflect the possible future effects on the recoverability and classification of assets or the amounts and classification of liabilities that may result from the possible inability of the Company to continue as a going concern.

~~Not~~Off Balance ~~applicable~~Sheet ~~to a smaller reporting company.~~Arrangements

8We have not entered into any off-balance sheet arrangements that have or are reasonably likely to have a current or future effect on our financial condition, changes in financial condition, revenues or expenses, results of operations, liquidity, capital expenditures or capital resources and would be considered material to investors.

~~ITEM~~Critical Accounting 8 Policies, ~~FINANCIAL~~Judgments ~~STATEMENTS~~and ~~AND SUPPLEMENTARY~~ Estimates

~~INDEX~~Refer to TONote ~~FINANCIAL~~2 ~~STATEMENTS~~of the Financial Statements for a summary of our critical accounting policies.

Report of Independent registered Accounting Firm – PCAOB # 6222	F-2
Balance Sheets as of December 31, 2023 and 2022	F-3
Statements of Profit and Loss for the Years Ended December 31, 2023 and 2022	F-4
Statements of Stockholders’ Deficit for the Years Ended December 31, 2023 and 2022	F-5
Statements of Cash Flows for the Years Ended December 31, 2023 and 2022	F-6
Notes to the Financial Statements	F-7

ITEM 7A. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK

~~F-1~~Not applicable to a smaller reporting company.

~~M N VIJAYKUMAR Chartered Accountant~~8

~~Report~~ITEM 8 of, ~~Independent~~FINANCIAL ~~Registered Public~~STATEMENTS ~~Accounting~~AND ~~Firm~~SUPPLEMENTARY

ToINDEX TO ~~the~~FINANCIAL ~~shareholders and the board of directors of Hi-Great Group Holding Company~~STATEMENTS

Opinion on the Financial Statements

Report of Independent registered Accounting Firm – PCAOB # 6222	F-2

Balance Sheets as of December 31, 2024 and 2023	F-3

Statements of Profit and Loss for the Years Ended December 31, 2024 and 2023	F-4

Statements of Stockholders’ Deficit for the Years Ended December 31, 2024 and 2023	F-5

Statements of Cash Flows for the Years Ended December 31, 2024 and 2023	F-6

Notes to the Financial Statements	F-7

~~We have audited the accompanying balance sheets of Hi~~F-Great Group Holding Company (the “Company”) as of December 31, 2023 and 2022, the related statements of operations, comprehensive income, stockholder’s equity and cash flows, for each of the two years in the period ended December 31, 2023, and the related notes (collectively referred to as the financial statements). In our opinion, the financial statements referred to above present fairly, in all material respects, the financial position of the Company as of December 31, 2023, and 2022, and the results of its operations and its cash flows for each of the two years in the period ended December 31, 2023, in conformity with the accounting principles generally accepted in United States of America. 1

~~Basis~~M ~~for~~N ~~Opinion~~VIJAYKUMAR Chartered Accountant

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

~~We conducted our audits~~To ~~in accordance with~~ the ~~standards~~shareholders ~~of the PCAOB. Those standards require that we plan~~ and ~~perform~~ the ~~audit~~board ~~to obtain reasonable assurance about whether the financial statements are free~~ of ~~material~~directors ~~misstatement, whether due to error or fraud, and performing procedures that respond to those risks. The Company is not required to have, nor were we engaged to perform, an audit~~ of ~~its~~Hi-Great ~~internal~~Group ~~control~~Holding over financial reporting. Our audit included consideration of internal control over financial reporting as a basis for designing audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on effectiveness of the Company’s internal control over financial reporting. Accordingly, we express no such opinion. Our audit included performing procedures to assess the risks of material misstatement of the financial statements, whether due to error or fraud, and performing procedures that respond to those risks. Such procedures included examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements. Our audit also included evaluating the accounting principles used and significant estimates made by the management, as well as evaluating the overall presentation of the financial statements. We believe that our audit provides a reasonable basis for our opinion.

~~Critical~~Opinion on ~~Audit~~the ~~Matters~~Financial Statements

~~Critical~~We have ~~audit~~audited ~~matters~~the ~~are~~accompanying ~~matters~~balance ~~arising~~sheets ~~from~~of ~~the~~Hi-Great ~~current~~Group ~~period~~Holding ~~audit~~Company (the “Company”) as of December 31, 2024 and 2023, the ~~financial~~related statements ~~that~~of ~~were~~operations, ~~communicated~~comprehensive orincome, ~~required to~~stockholder’s beequity ~~communicated~~and tocash flows, for each of the ~~audit~~two ~~committee~~years in the period ended December 31, 2024, and ~~that:~~the related notes (1collectively referred to as the financial statements). ~~relate~~In our opinion, the financial statements referred to ~~accounts~~above orpresent ~~disclosures~~fairly, ~~that~~in ~~are~~all material torespects, the financial ~~statements~~position of the Company as of December 31, 2024, and ~~(2)~~2023, ~~involved~~and ~~our~~the ~~especially~~results ~~challenging~~of its operations and its cash flows for each of the two years in the period ended December 31, ~~subjective~~2024, in orconformity ~~complex~~with ~~judgments.~~the Weaccounting ~~determined~~principles ~~that~~generally ~~there~~accepted ~~are~~in noUnited ~~critical~~States ~~audit~~of ~~matters~~America.

~~Going~~Basis for ~~Concern~~Opinion

~~The accompanying~~ These financial statements ~~have~~are ~~been~~the ~~prepared~~responsibility ~~assuming~~of ~~that~~ the Company’s ~~will~~management. ~~continue~~Our asresponsibility ais ~~going~~to ~~concern.~~express ~~As discussed~~an inopinion ~~Note~~on ~~3 to~~ the Company’s financial statements, ~~the~~based ~~Company~~on ~~has~~our ~~suffered~~audits. ~~recurring~~We ~~losses~~are ~~from~~a ~~operations~~public ~~and~~accounting ~~has~~firm aregistered ~~net~~with ~~capital~~the ~~deficiency that~~Public ~~raise~~Company ~~substantial~~Accounting ~~doubt~~Oversight ~~about~~Board (United ~~its~~States) ~~ability~~(“PCAOB”) toand ~~continue~~are asrequired ato ~~going~~be ~~concern.~~independent ~~Management’s~~with ~~plans~~respect ~~in regard~~ to ~~these~~the ~~matters~~Company ~~are~~in ~~also described~~accordance inwith ~~Note~~the 3U.S. ~~The~~federal securities ~~financial~~laws ~~statements~~and dothe ~~not~~applicable ~~include~~rules ~~any~~and ~~adjustments~~regulations ~~that~~of ~~might~~the ~~result~~Securities ~~from~~and ~~the~~Exchange ~~outcome~~Commission ofand ~~this~~the ~~uncertainty~~PCAOB.

/s/ M.N.VIJAY KUMAR
M.N.VIJAY KUMAR
DATE: 17th May 2024		PLACE: BENGALURU, INDIA

We conducted our audits in accordance with the standards of the PCAOB. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement, whether due to error or fraud, and performing procedures that respond to those risks. The Company is not required to have, nor were we engaged to perform, an audit of its internal control over financial reporting. Our audit included consideration of internal control over financial reporting as a basis for designing audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on effectiveness of the Company’s internal control over financial reporting. Accordingly, we express no such opinion. Our audit included performing procedures to assess the risks of material misstatement of the financial statements, whether due to error or fraud, and performing procedures that respond to those risks. Such procedures included examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements. Our audit also included evaluating the accounting principles used and significant estimates made by the management, as well as evaluating the overall presentation of the financial statements. We believe that our audit provides a reasonable basis for our opinion.

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

~~Mobile~~Critical audit matters are matters arising from the current period audit of the financial statements that were communicated or required to be communicated to the audit committee and that: ~~9980949630~~(1) relate to accounts or disclosures that are material to the financial statements and (2) involved our especially challenging, ~~Email:~~subjective, ~~vijaykumarmn17@gmail~~or complex judgments.~~com~~ We determined that there are no critical audit matters.

~~F-2~~Going Concern

~~HI-GREAT~~The accompanying ~~GROUP~~financial ~~HOLDING~~statements ~~COMPANY~~have been prepared assuming that the Company will continue as a going concern. As discussed in Note ~~BALANCE~~3 ~~SHEETS~~to the financial statements, the Company has suffered recurring losses from operations and has a net capital deficiency that raise substantial doubt about its ability to continue as a going concern. Management’s plans in regard to these matters are also described in Note 3. The financial statements do not include any adjustments that might result from the outcome of this uncertainty.

	December 31,			December 31,
/s/ M.N.VIJAY KUMAR
	2023			2022
M.N.VIJAY KUMAR
	(Audited)			(Audited)
DATE: May 5, 2025	PLACE: BENGALURU, INDIA
ASSETS
Current assets:
Cash	$	733		$	30,577
Inventory		54,090			85,290
Advances to Suppliers		1,750			9,250
Receivable from Citi Bank		-			-
Total current assets		56,573			125,117
Non-current assets:
Right of use asset – operating lease – related party		27,565			57,000
Total assets	$	84,138		$	182,117
LIABILITIES AND STOCKHOLDERS’ DEFICIT
Current liabilities:
Accounts payable	$	27,400		$	1,400
Accounts payable – related party		-			-
Notes payable – related party		-			-
Loan payable – related party		-			-
Accrued royalty– related party		144,920			117,547
Deferred revenue		-			-
Operating lease obligation, current portion – related party		-			14,750
State Income Tax Payable		-			-
Total current liabilities		172,320			133,697
Non-Current Liabilities:
Right of Use Liabilities		21,231			42,250
Total Liabilities		193,551			175,947
Commitments and Contingencies
Stockholders’ Deficit:
Preferred stock, par value $0.001 per share; 10,000,000 shares authorized; no shares issued and outstanding
Common stock, par value $0.001 per share; 1,100,000,000 shares authorized; 100,000,000 shares issued and outstanding as of December 30, 2022 and December 31, 2021, respectively		100,000			100,000
Additional paid in capital		629,566			629,566
Accumulated Deficit		(838,979	)		(723,396	)
Total stockholders’ equity		(109,413	)		6,170
Total liabilities and stockholders’ equity	$	84,138		$	182,117

~~The~~No.37, 1st ~~accompanying~~Main, ~~notes~~Vinayaka ~~are~~Layout, an3rd ~~integral~~Stage, ~~part of~~Vijaynagar, ~~these~~Bengaluru- ~~unaudited financial statements.~~560040

~~F-3~~Mobile: 9980949630, Email: vijaykumarmn17@gmail.com

HIF-~~GREAT GROUP HOLDING COMPANY~~2

~~PROFIT~~HI-GREAT GROUP ~~AND~~HOLDING ~~LOSS~~COMPANY BALANCE SHEETS

	For the years ended December 31,
	December 31,			December 31,
	2023			2022
	2024			2023
	Audited			Audited
	(Audited)			(Audited)
Sales	$	109,491		$	207,854
ASSETS
Cost of Goods Sales		(31,200	)		(51,964	)
Current assets:
Cost of sales-royalty– related party		(27,373	)		(60,870	)
Cash	$	2,140		$	-
Gross profit		50,918			95,021
Inventory		76,150			54,090
Operating expenses:
Advances to Suppliers		1,750			1,750
Professional fees		87,997			40,700
Prepaid Assets		-			12,000
Depreciation Expense		27,565			-
Total current assets		80,040			67,840
Rent expense		-			30,000
Non-current assets:
General and administrative expenses		54,838			21,021
Right of use asset – operating lease – related party		6,892			27,565
Total operating expense		170,400			91,721
Total assets	$	86,932		$	95,405
Income (Loss) from operations		(119,482	)		3,300
LIABILITIES AND STOCKHOLDERS’ DEFICIT
Other income (expense):
Current liabilities:
Interest income
Accounts payable	$	87,500		$	32,567
Interest expense		(2,276	)		-
Accounts payable – related party		-			-
Total other (expense) income		(2,276	)		-
Notes payable – related party		-			-
Net income (loss)	$	(121,758	)	$	3,300
Loan payable – related party		-			-
Net income (loss) per common share – basic and diluted	$	-		$	-
Accrued royalty– related party		162,222			144,920
Weighted average common shares		100,000,000			100,000,000
Deferred revenue		-			-
Operating lease obligation, current portion – related party		-			-
State Income Tax Payable		-			-
Total current liabilities		249,722			177,487
Non-Current Liabilities:
Right of Use Liabilities		438			21,231
Total Liabilities		250,160			198,718
Commitments and Contingencies
Stockholders’ Deficit:
Preferred stock, par value $0.001 per share; 10,000,000 shares authorized; no shares issued and outstanding
Common stock, par value $0.001 per share; 1,100,000,000 shares authorized; 100,000,000 shares issued and outstanding as of December 30, 2024 and December 31, 2023, respectively		100,000			100,000
Additional paid in capital		629,566			629,566
Accumulated Deficit		(892,794	)		(832,878	)
Total stockholders’ equity		(163,229	)		(103,312	)
Total liabilities and stockholders’ equity	$	86,932		$	95,405

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

F-43

HI-GREAT GROUP HOLDING COMPANY ~~STATEMENTS OF STOCKHOLDERS’ DEFICIT FOR THE TWELVE MONTHS ENDED DECEMBER 31, 2023 AND 2022~~

	Common		Common		Additional
	Stock:		Stock:		Paid-in		Accumulated
	Shares		Amount		Capital		Deficit			Totals
Balance – December 31, 2019		100,000,000	$	100,000	$	619,566	$	(719,802	)	$	(236	)
Net Loss (Restated)								(12,782	)		(12,782	)
Balance – December 31, 2020		100,000,000	$	100,000	$	619,566	$	(732,584	)	$	(13,018	)
Adjustment – Issuance of Stocks						10,000					10,000
Adjustment								5,289			5,289
Net Income								2,579			2,579
Balance – December 31, 2021		100,000,000	$	100,000	$	629,566	$	(724,716	)	$	4,850
Adjustment								(1,980	)		(1,980	)
Net Income								3,300			3,300
Balance – December 31, 2022		100,000,000	$	100,000	$	629,566	$	(723,396	)	$	6,170
Adjustment								6,176			6,176
Net Income								(121,758	)		(121,758	)
Balance – December 31, 2023		100,000,000	$	100,000	$	629,566	$	(838,979	)	$	(109,413	)

PROFIT AND LOSS

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

	For the years ended December 31,
	2024			2023
	Audited			Audited

Sales	$	69,210		$	109,491
Cost of Goods Sales		(17,940	)		(31,200	)
Cost of sales-royalty– related party		(17,303	)		(27,373	)
Gross profit		33,968			50,918

Operating expenses:
Professional fees		50,050			87,997
Depreciation Expense		20,673			27,565
Rent expense		-			-
General and administrative expenses		12,754			54,838
Total operating expense		83,477			170,400

Income (Loss) from operations		(49,509	)		(119,482	)

Other income (expense):
Interest income		893
Interest expense					(2,276	)
Total other (expense) income		893			(2,276	)

Net income (loss)	$	(48,616	)	$	(121,758	)
Net income (loss) per common share – basic and diluted	$	-		$	-
Weighted average common shares		100,000,000			100,000,000

~~F-5~~The accompanying notes are an integral part of these unaudited financial statements.

HIF-~~GREAT GROUP HOLDING COMPANY STATEMENTS OF CASH FLOWS~~4

	For the twelve months ended
	December 31,
	2023			2022
Cash Flows from operating activities:
Net Income	$	(121,758	)	$	3,300
Adjustments to reconcile net loss to net cash provided by (used in) operating activities:
Amortization of right of use asset – operating lease		-			-
Changes in operating assets and liabilities:
Inventory		31,200			(23,130	)
Advances to Suppliers		7,500			(9,250	)
Receivable from CitiBank		-			-
Accounts payable – related party		26,000			(57,340	)
Accrued royalty		27,373			6,608
Accrued interest		-			-
Loan Payable		-			-
State Income Tax Payable		-			(800	)
Operating Lease Obligation (Current Portion)		(14,750	)		(4,000	)
Net cash provided (used) by operating activities		(44,435	)		(84,612	)
Cash Flows from Investing Activities:
Notes receivable – Related Party		-			-
Right of Use Asset – Related Party		29,435			58,000
Net cash provided (used) by investing activities		29,435			58,000
Cash Flows from Financing Activities:
Proceeds from common stock – related party		-			-
Proceeds from notes payable – related party		-			-
Operating Lease Obligation		(42,250	)		(54,000	)
Right of Use Liabilities		21,231			-
Retained Earnings		6,175			(1,980	)
Net cash provided (used) by financing activities		(14,844	)		(55,980	)
Effect of exchange rate changes		-			-
Net change in cash		(29,844	)		(82,592	)
Cash at beginning of period		30,577			113,169
Cash at end of period	$	733		$	30,577
Supplemental schedule of cash flow information:
Non-cash investing and financing activities:
Note receivable-related party	$	-		$	-
Common stock-related party	$	-		$	-
Right of use asset – operating lease	$	-		$	-

HI-GREAT GROUP HOLDING COMPANY
STATEMENTS OF STOCKHOLDERS’ DEFICIT
FOR THE TWELVE MONTHS ENDED DECEMBER 31, 2024 AND 2023

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

	Common		Common		Additional
	Stock:		Stock:		Paid-in		Accumulated
	Shares		Amount		Capital		Deficit			Totals
Balance – December 31, 2019		100,000,000	$	100,000	$	619,566	$	(719,802	)	$	(236	)
Net Loss (Restated)								(12,782	)		(12,782	)
Balance – December 31, 2020		100,000,000	$	100,000	$	619,566	$	(732,584	)	$	(13,018	)
Adjustment – Issuance of Stocks						10,000					10,000
Adjustment								5,289			5,289
Net Income								2,579			2,579
Balance – December 31, 2021		100,000,000	$	100,000	$	629,566	$	(724,716	)	$	4,850
Adjustment								(1,980	)		(1,980	)
Net Income								3,300			3,300
Balance – December 31, 2022		100,000,000	$	100,000	$	629,566	$	(723,396	)	$	6,170
Adjustment								12,276			12,276
Net Income								(121,758	)		(121,758	)
Balance – December 31, 2023		100,000,000	$	100,000	$	629,566	$	(832,878	)	$	(103,312	)
Adjustment								(11,300	)		(11,300	)
Net Income								(48,616	)		(48,616	)
Balance – December 31, 2024		100,000,000	$	100,000	$	629,566	$	(892,794	)	$	(163,229	)

~~F-6~~The accompanying notes are an integral part of these unaudited financial statements.

HIF-~~GREAT GROUP HOLDING COMPANY~~5

~~NOTES~~HI-GREAT GROUP TOHOLDING ~~FINANCIAL~~ COMPANY STATEMENTS OF CASH FLOWS

DECEMBER 31, 2023

	For the twelve months ended
	December 31,
	2024			2023
Cash Flows from operating activities:
Net Income	$	(48,616	)	$	(121,758	)
Adjustments to reconcile net loss to net cash provided by (used in) operating activities:
Amortization of right of use asset – operating lease		-			-
Changes in operating assets and liabilities:
Inventory		(22,060	)		31,200
Advances to Suppliers		-			7,500
Receivable from/Payable to bank		-			-
Accounts payable – related party		57,500			30,000
Accrued royalty		17,303			27,373
Accrued interest		-			-
Deferred Cost of Goods Sold		12,000			-
State Income Tax Payable		-			-
Operating Lease Obligation (Current Portion)		-			(14,750	)
Net cash provided (used) by operating activities		16,127			(40,435	)

Cash Flows from Investing Activities:
Notes receivable – Related Party		-			-
Right of Use Asset – Related Party		20,673			29,435
Net cash provided (used) by investing activities		20,673			29,435

Cash Flows from Financing Activities:
Proceeds from common stock – related party		-			-
Proceeds from notes payable – related party		-			-
Operating Lease Obligation		438			(42,250	)
Right of Use Liabilities		(21,231	)		21,231
Retained Earnings		(13,867	)		1,442
Net cash provided (used) by financing activities		(34,660	)		(19,577	)

Effect of exchange rate changes		-			-

Net change in cash		2,140			(30,577	)

Cash at beginning of period		-			30,577
Cash at end of period	$	2,140		$	-

Supplemental schedule of cash flow information:

Non-cash investing and financing activities:
Note receivable-related party	$	-		$	-
Common stock-related party	$	-		$	-
Right of use asset – operating lease	$	-		$	-

~~NOTE~~The accompanying 1notes –are ~~ORGANIZATION~~an ~~AND~~integral ~~DESCRIPTION~~part OFof ~~BUSINESS~~these unaudited financial statements.

~~Basis of Presentation and Organization~~F-6

HiHI-~~Great Group Holding~~GREAT ~~Company~~GROUP ~~(the~~HOLDING ~~“Company”) is a development stage enterprise that was originally incorporated, on September 30, 2010, under the laws of the State of Nevada.~~COMPANY

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

~~On March 15, 2019, the~~DECEMBER ~~Company filed a certificate of revival with the state of Nevada~~31, ~~appointing David Lazar as President, Secretary, Treasurer and Director.~~2024

~~On October 11, 2019, Custodian Ventures entered~~NOTE ~~into~~1 a– ~~stock~~ORGANIZATION ~~purchase~~AND ~~agreement~~DESCRIPTION ~~whereby~~OF they transferred 70,000,000 shares of common stock to Esther Yang in exchange for $225,000 in cash. As a result of the sale, there was a change of control of the Company. There is no family relationship or other relationship between the Seller and the Purchaser.BUSINESS

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

OnHi-Great Group ~~March~~Holding ~~16,~~Company ~~2020,~~ (the “Company”) ~~entered~~is ~~into~~ a ~~land~~ ~~lease~~development ~~for~~stage ~~property~~enterprise ~~located~~that inwas ~~the~~originally ~~unincorporated area of Pearblossom~~incorporated, ~~County~~on ofSeptember ~~Los Angeles~~30, ~~California, in agreement with Sella~~ ~~Property~~2010, ~~LLC.~~under ~~Sella~~the ~~Property,~~laws ~~LLC is an entity controlled by Esther Yang. The lease calls for rent payments~~ of ~~$30,000 in annual installments due on~~ the ~~16th~~State ~~day~~ of ~~March each year~~Nevada.

~~NOTE~~On March 28, –2019, ~~SUMMARY~~the OFeight ~~SIGNIFICANT~~judicial ~~ACCOUNTING~~District ~~POLICIES~~Court of Nevada appointed Custodian Ventures, LLC as custodian for Hi-Great Group Holding Company, proper notice having been given to the officers and directors of Hi-Great Group Holding Company. There was no opposition.

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

~~The~~On October ~~Company’s~~11, ~~financial~~2019, ~~statements~~Custodian ~~have~~Ventures entered into a stock purchase agreement whereby they transferred 70,000,000 shares of common stock ~~been~~to ~~prepared~~Esther Yang in ~~accordance~~exchange ~~with~~for ~~accounting~~$225,000 ~~principles~~in ~~generally~~cash. ~~accepted~~As ina result of the ~~United~~sale, ~~States~~there was a change of ~~America~~control ~~(“U~~of the Company.S. ~~GAAP”)~~There is no family relationship or other relationship between the Seller and the Purchaser.

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

~~The~~On March ~~preparation~~16, of2020, ~~financial~~the ~~statements~~Company inentered ~~conformity with~~into ~~generally~~a ~~accepted~~land ~~accounting~~lease ~~principles~~for ~~requires~~property ~~management~~located toin ~~make~~the ~~estimates~~unincorporated ~~and~~area ~~assumptions~~of ~~that~~Pearblossom, ~~affect~~County ~~the~~of ~~reported~~Los ~~amounts of~~Angeles, ~~assets~~California, ~~and~~in ~~liabilities~~agreement ~~and~~with ~~disclosure~~Sella ofProperty, ~~contingent~~LLC. ~~assets~~Sella ~~and~~Property, ~~liabilities~~LLC atis ~~the~~an ~~date~~entity ofcontrolled ~~the~~by ~~financial~~Esther ~~statements~~Yang. ~~and~~The ~~the~~lease ~~reported~~calls ~~amounts~~for rent payments of ~~revenues~~$30,000 ~~and~~in ~~expenses~~annual ~~during~~installments ~~the~~due ~~reporting~~on ~~period.~~the ~~Actual~~16th ~~results~~day ~~may~~of ~~differ~~March ~~from~~each ~~those estimates~~year.

~~Concentrations~~NOTE 2 of– ~~Credit~~SUMMARY ~~Risk~~OF SIGNIFICANT ACCOUNTING POLICIES

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

~~Cash~~The Company’s ~~and~~financial ~~Cash~~statements ~~Equivalents~~have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”).

~~For purposes of reporting within the statements~~Use of cash flows, the Company considers all cash on hand, cash accounts not subject to withdrawal restrictions or penalties, and all highly liquid debt instruments purchased with a maturity of three months or less to be cash and cash equivalents. There were no cash equivalents for the year ended December 31, 2023 or 2022.estimates

~~F-7~~The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results may differ from those estimates.

~~Reclassifications~~Concentrations of Credit Risk

~~Certain~~We maintain ~~reclassifications~~our ~~have~~cash ~~been~~in ~~made~~bank todeposit accounts, the ~~prior~~balances ~~period~~of ~~financial~~which at times may exceed federally insured limits. We continually monitor ~~information~~our tobanking ~~conform~~relationships toand ~~the~~consequently ~~presentation~~have ~~used~~not experienced any losses in ~~the~~our ~~financial~~accounts. ~~statements~~We ~~for~~believe ~~the~~we ~~year~~are ~~ended~~not ~~December~~exposed ~~31,~~to ~~2023~~any significant credit risk on cash.

~~Revenue~~Cash and ~~Recognition~~Cash Equivalents

~~The~~For purposes ~~Company~~of ~~records~~reporting ~~revenue~~within inthe ~~accordance~~statements ~~with FASB~~of ~~Accounting~~cash ~~Standards~~flows, ~~Codification~~the ~~(“ASC”)~~Company asconsiders ~~topic~~all ~~606~~cash ~~(“ASC~~on ~~606”).~~hand, ~~The~~cash ~~revenue~~accounts ~~recognition~~not ~~standard~~subject into ~~ASC~~withdrawal ~~606~~restrictions ~~outlines~~or apenalties, ~~single~~and ~~comprehensive~~all ~~model~~highly ~~for~~liquid ~~recognizing~~debt ~~revenue~~instruments aspurchased ~~performance~~with ~~obligations, defined in~~ a ~~contract~~maturity ~~with~~of athree ~~customer~~months ~~as goods~~ or ~~services~~less ~~transferred~~ to ~~the~~be ~~customer~~cash ~~in exchange for consideration, are satisfied. The standard also requires expanded disclosures regarding the Company’s revenue recognition policies~~ and ~~significant judgments employed in the determination of revenue~~cash equivalents. ~~The~~There ~~Company is~~were ~~involved~~$2,140 in ~~Agritourism~~cash ~~and~~equivalents ~~sells~~for ~~herbal~~the ~~supplements.~~year ~~The~~ended ~~Company~~December ~~sells herbal supplements it buys directly from SellaCare~~31, ~~Inc.~~2024 and ~~sells~~ ~~those~~no ~~supplements~~cash ~~using~~equivalents ~~the~~for ~~SellaCare brand. SellaCare, Inc is a company that is controlled by~~ the ~~Company’s~~year ~~majority~~ended ~~shareholder~~2023.

~~Cost of Goods Sold~~F-7

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

~~Leases~~Certain reclassifications have been made to the prior period financial information to conform to the presentation used in the financial statements for the year ended December 31, 2024.

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

The Company ~~recognizes~~records arevenue ~~right-of-use~~in ~~asset~~accordance ~~and lease~~with ~~liability~~FASB ~~for~~Accounting ~~all~~Standards ~~financing~~Codification ~~and~~(“ASC”) ~~operating~~as ~~leases~~topic ~~with~~606 ~~terms~~(“ASC ~~greater~~606”). The ~~than~~revenue ~~twelve~~recognition ~~months.~~standard ~~The~~in ~~lease~~ASC ~~liability~~606 isoutlines ~~measured~~a ~~based~~single ~~on the~~comprehensive ~~present~~model ~~value~~for ofrecognizing ~~the~~revenue ~~lease~~as ~~payments~~performance ~~not~~obligations, defined ~~yet~~in ~~paid.~~a ~~The~~contract ~~right-of-use~~with ~~asset~~a iscustomer ~~measured~~as ~~based~~goods onor services transferred to the ~~initial~~customer ~~measurement~~in ofexchange ~~the~~for ~~lease~~consideration, are satisfied. ~~liability~~The ~~adjusted~~standard ~~for~~also ~~any~~requires ~~direct~~expanded ~~costs~~disclosures ~~incurred~~regarding ~~upon~~the ~~commencement~~Company’s ofrevenue recognition policies and significant judgments employed in the ~~lease~~determination of revenue. The ~~right-of-use~~Company ~~assets~~is ~~are~~involved ~~amortized~~in onAgritourism aand ~~straight-line~~sells herbal supplements. The Company sells herbal ~~basis~~supplements ~~over~~it ~~the~~buys ~~lease~~directly ~~term~~from SellaCare, Inc. and ~~are~~sells ~~tested~~those ~~for~~supplements ~~impairment~~under inthe aSellaCare ~~manner~~brand. ~~consistent~~SellaCare, ~~with~~Inc ~~the~~is ~~other~~a ~~long-lived~~company that ~~assets~~is ~~held~~controlled by the Company’s majority shareholder.

~~Stock-based~~Cost of ~~Compensation~~Goods Sold

~~In June~~Cost ~~2018,~~of ~~the~~sales ~~FASB~~includes ~~issued~~all ~~ASU~~direct ~~2018-07,~~expenses ~~Compensation~~incurred –to ~~Stock~~produce ~~Compensation~~the ~~(Topic~~revenue ~~718):~~for ~~Improvements~~the toperiod. ~~Nonemployee~~This ~~Share-Based Payment~~includes, ~~Accounting.~~but ~~ASU~~is ~~2018-07~~not ~~allows~~limited ~~companies~~ to, ~~account~~product ~~for~~cost and ~~nonemployee~~shipping. ~~awards~~Cost inof ~~the~~goods ~~same manner~~sold asare ~~employee~~recorded ~~awards.~~in ~~The~~the ~~guidance~~same isperiod ~~effective~~as ~~for~~the ~~fiscal~~resulting ~~years~~revenue. ~~beginning~~The ~~after~~company ~~December~~pays ~~15,~~a ~~2018,~~sales ~~and~~based ~~interim~~royalty ~~periods within those~~payment ~~annual~~of ~~periods.~~25% Weof ~~adopted~~gross ~~this~~revenue ~~ASU~~to ~~on January 1~~SellaCare, ~~2019~~Inc., ~~The~~its ~~adoption~~related ofparty. ~~ASU~~This ~~2018-07~~royalty ~~did~~expense ~~not~~is ~~have~~included ain ~~material~~cost ~~impact~~of ongoods ~~our financial statements~~sold.

~~Fair value of financial instruments~~Leases

The Company ~~follows~~adopted ~~paragraph~~the ~~825-10-50-10~~new ~~of the~~lease ~~FASB~~accounting standard, “Accounting Standards Codification ~~for~~Topic ~~disclosures~~842 ~~about~~Leases ~~fair value of its financial instruments and paragraph 820-10-35-37 of the FASB Accounting Standards Codification~~ (~~“Paragraph~~ASC ~~820-10-35-37”~~842)” tousing ~~measure~~ the ~~fair value of its financial instruments.~~ ~~Paragraph~~modified ~~820-10-35-37~~retrospective ~~establishes~~basis ~~a framework~~ for ~~measuring~~all ~~fair~~agreements ~~value~~existing inas ~~accounting principles generally accepted in the United States~~ of ~~America~~January ~~(U.S. GAAP)~~1, ~~and~~2019 ~~expands~~as ~~disclosures~~described ~~about~~further ~~fair~~below ~~value~~under Accounting ~~measurements. To increase consistency and comparability in fair~~Standards 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 levelsAdopted. The fair value hierarchy gives the highest priority to quoted prices (unadjusted) in active markets for identical assets or liabilities and the lowest priority to unobservable inputs. The three (3) levels of fair value hierarchy defined by Paragraph 820-10-35-37 are described below:

~~Level~~The Company 1:recognizes ~~Quoted~~a ~~market~~right-of-use ~~prices~~asset ~~available~~and inlease ~~active~~liability ~~markets~~for all financing and operating leases with terms greater than twelve months. The lease liability is measured based on the present value of the lease payments not yet paid. The right-of-use asset is measured based on the initial measurement of the lease liability adjusted for ~~identical~~any direct costs incurred upon commencement of the lease. The right-of-use assets orare ~~liabilities~~amortized ason ofa straight-line basis over the ~~reporting~~lease ~~date~~term and are tested for impairment in a manner consistent with the other long-lived assets held by the Company.

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

~~Level~~In June 32018, the FASB issued ASU 2018-07, Compensation – Stock Compensation (Topic 718): ~~Pricing~~Improvements ~~inputs~~to ~~that~~Nonemployee ~~are~~Share-Based ~~generally~~Payment ~~unobservable~~Accounting. ~~inputs~~ASU 2018-07 allows companies to account for nonemployee awards in the same manner as employee awards. The guidance is effective for fiscal years beginning after December 15, 2018, and interim periods within those annual periods. We adopted this ASU on January 1, 2019. The adoption of ASU 2018-07 did not ~~corroborated~~have bya ~~market~~material ~~data~~impact on our financial statements.

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

FThe Company follows paragraph 825-810-50-10 of the FASB Accounting Standards Codification for disclosures about fair value of its financial instruments and paragraph 820-10-35-37 of the FASB Accounting Standards Codification (“Paragraph 820-10-35-37”) to measure the fair value of its financial instruments. Paragraph 820-10-35-37 establishes a framework for measuring fair value in accounting principles generally accepted in the United States of America (U.S. GAAP), and expands disclosures about fair value measurements. To increase consistency and comparability in fair value measurements and related disclosures, Paragraph 820-10-35-37 establishes a fair value hierarchy which prioritizes the inputs to valuation techniques used to measure fair value into three (3) broad levels. The fair value hierarchy gives the highest priority to quoted prices (unadjusted) in active markets for identical assets or liabilities and the lowest priority to unobservable inputs. The three (3) levels of fair value hierarchy defined by Paragraph 820-10-35-37 are described below:

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

~~The~~Level ~~Company~~2: ~~follows~~Pricing ~~Section~~inputs ~~740-10-30~~other ofthan ~~the~~quoted ~~FASB Accounting~~prices ~~Standards~~in ~~Codification,~~active ~~which~~markets ~~requires recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been~~ included in ~~the~~Level ~~financial statements or tax returns. Under this method~~1, ~~deferred tax assets and liabilities are based on the differences between the financial statement and tax bases of assets and liabilities using enacted tax rates in effect for the fiscal year in~~ which ~~the differences~~ are ~~expected~~either todirectly reverse. Deferred tax assets are reduced by a valuation allowance to the extent management concludes it is more likely than not that the assets will not be realized. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the fiscal years in which those temporary differences are expected to be recovered or ~~settled.~~indirectly ~~The~~observable ~~effect~~as ~~on deferred tax assets and liabilities~~ of ~~a change in tax rates is recognized in~~ the ~~Statements~~reporting ~~of Income in the period that includes the enactment~~ date.

~~The~~Level ~~Company~~3: ~~adopted~~Pricing ~~section~~inputs ~~740-10-25~~that ofare ~~the~~generally ~~FASB Accounting~~unobservable ~~Standards~~inputs ~~Codification~~and (“Section 740-10-25”) with regards to uncertainty income taxes. Section 740-10-25 addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under Section 740-10-25, the Company may recognize the tax benefit from an uncertain tax position only if it is more likely than not ~~that~~corroborated ~~the tax position will be sustained on examination~~ by ~~the~~market ~~taxing authorities, based on the technical merits of the position~~data. The tax benefits recognized in the financial statements from such a position should be measured based on the largest benefit that has a greater than fifty percent (50%) likelihood of being realized upon ultimate settlement. Section 740-10-25 also provides guidance on de-recognition, classification, interest and penalties on income taxes, accounting in interim periods and requires increased disclosures. The Company had no material adjustments to its liabilities for unrecognized income tax benefits according to the provisions of Section 740-10-25.

~~Net~~The carrying ~~income~~amount ~~(loss)~~of ~~per~~the ~~common~~Company’s ~~share~~financial assets and liabilities, such as cash, prepaid expenses and accrued expenses approximate their fair value because of the short maturity of those instruments. The Company’s notes payable estimates the fair value of such instruments as the notes bear interest rates that are consistent with current market rates.

~~Net income (loss) per common share is computed pursuant to section 260~~F-10-45 of the FASB Accounting Standards Codification. Basic net income (loss) per common share is computed by dividing net income (loss) by the weighted average number of shares of common stock outstanding during the period. Diluted net income (loss) per common share is computed by dividing net income (loss) by the weighted average number of shares of common stock and potentially outstanding shares of common stock during the period. The weighted average number of common shares outstanding and potentially outstanding common shares assumes that the Company incorporated as of the beginning of the first period presented.8

~~The Company’s diluted loss per share is~~Income the same as the basic loss per share for the years ended December 31, 2023 and 2022, as the inclusion of any potential shares would have had an anti-dilutive effect due to the Company generating a loss.taxes

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

The Company ~~has~~adopted ~~implemented~~section ~~all~~740-10-25 ~~new~~of ~~accounting~~the FASB Accounting Standards Codification (“Section 740-10-25”) with regards to uncertainty ~~applicable~~income ~~pronouncements~~taxes. Section ~~that~~740-10-25 ~~are~~addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in ~~effect~~the ~~and~~financial ~~that~~statements. Under Section 740-10-25, the Company may ~~impact~~recognize ~~its~~the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by the taxing authorities, based on the technical merits of the position. The tax benefits recognized in the financial statements ~~and~~from ~~does~~such ~~not~~a ~~believe~~position should be measured based on the largest benefit that ~~there~~has ~~are~~a ~~any~~greater ~~other~~than fifty percent (50%) likelihood of being realized upon ultimate settlement. ~~new~~Section 740-10-25 also provides guidance on de-recognition, classification, interest and penalties on income taxes, accounting ~~pronouncements~~in ~~that~~interim periods ~~have~~and ~~been~~requires ~~issued~~increased ~~that~~disclosures. The ~~might~~Company ~~have~~had ano material ~~impact~~adjustments onto its ~~financial~~liabilities ~~position~~for orunrecognized ~~results~~income tax benefits according to the provisions of ~~operations~~Section 740-10-25.

~~NOTE~~Net income 3(loss) ~~– GOING~~per ~~CONCERN~~common share

~~The~~Net income ~~accompanying~~(loss) ~~financial~~per ~~statements~~common ~~have~~share ~~been prepared~~is ~~assuming~~computed ~~the~~pursuant ~~continuation~~to section 260-10-45 of the ~~Company~~FASB asAccounting aStandards ~~going concern~~Codification. Basic ~~The Company has not yet established an ongoing source of revenues~~net ~~sufficient~~income to(loss) ~~cover~~per ~~its~~common ~~operating~~share ~~costs and~~ is ~~dependent~~computed onby ~~debt~~dividing ~~and~~net ~~equity~~income ~~financing~~(loss) toby ~~fund~~the ~~its~~weighted ~~operations.~~average ~~Management~~number of ~~the~~shares ~~Company is~~of ~~making~~common ~~efforts~~stock ~~to raise additional funding until a registration statement relating to an equity funding facility is in effect. While~~outstanding ~~management~~during of the ~~Company~~period. Diluted ~~believes~~net ~~that~~income it(loss) ~~will~~per becommon ~~successful~~share inis ~~its~~computed ~~capital~~by ~~formation~~dividing ~~and~~net ~~planned~~income ~~operating~~(loss) ~~activities,~~by ~~there~~the ~~can~~weighted beaverage nonumber ~~assurance~~of ~~that~~shares ~~the~~of ~~Company~~common ~~will~~stock beand ~~able~~potentially tooutstanding ~~raise~~shares ~~additional~~of ~~equity~~common ~~capital~~stock orduring ~~be successful in~~ the ~~development and commercialization of the products it develops or initiates collaboration agreements thereon~~period. The ~~accompanying~~weighted ~~financial~~average ~~statements do not include any adjustments~~number toof ~~reflect~~common ~~the~~shares ~~possible~~outstanding ~~future~~and ~~effects~~potentially onoutstanding ~~the~~common ~~recoverability~~shares ~~and~~assumes ~~classification~~that ~~of assets or~~ the ~~amounts~~Company ~~and~~incorporated ~~classification~~as of ~~liabilities that may result from~~ the ~~possible~~beginning ~~inability~~ of the first ~~Company~~period ~~to continue as a going concern~~presented.

~~NOTE~~The Company’s 4diluted –loss ~~RELATED~~per ~~PARTY~~share ~~TRANSACTIONS~~is the same as the basic loss per share for the years ended December 31, 2024 and 2023, as the inclusion of any potential shares would have had an anti-dilutive effect due to the Company generating a loss.

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

OnThe Company ~~January~~has ~~28,~~implemented ~~2020,~~all ~~the~~new ~~company~~accounting ~~obtained~~applicable apronouncements ~~loan in~~that ~~the~~are ~~amount~~in ofeffect ~~$10,000~~and ~~from~~that ~~Sellacare~~may ~~America,~~impact ~~Inc.~~its ~~The~~financial ~~note~~statements and ~~bears~~does annot ~~interest~~believe ~~rate~~that ofthere 5%are ~~and~~any ~~matures~~other onnew ~~November~~accounting ~~30,~~pronouncements ~~2020~~that Ashave ofbeen ~~December 31,~~issued ~~2020,~~that ~~there~~might ishave ~~$463~~a ofmaterial ~~interest~~impact ~~accrued~~ on its ~~this~~financial ~~note.~~position ~~This~~or ~~note~~results isof ~~paid~~operations.

~~F-9~~NOTE 3 – GOING CONCERN

OnThe accompanying ~~March~~financial ~~19,~~statements ~~2020,~~have been prepared assuming the ~~Company~~continuation ~~entered~~of inthe aCompany ~~licensing agreement~~as ~~with~~a ~~SellaCare,~~going ~~Inc~~concern. ~~for~~The ~~the~~Company ~~licensing~~has not yet established an ongoing source of ~~Patents~~revenues sufficient to cover its operating costs and ~~all~~is ~~future~~dependent ~~products~~on ~~developed~~debt byand equity financing to fund its operations. Management of the ~~SellaCare,~~Company ~~Inc~~is making efforts to raise additional funding until a registration statement relating to an equity funding facility is in effect. ~~The~~While ~~licensing~~management ~~agreement~~of the Company believes that it will be successful in its capital formation ~~calls~~and ~~for~~planned operating activities, there can be no assurance that the Company will be able to ~~pay~~raise ~~25%~~additional equity capital or be successful in the development and commercialization of ~~all~~the ~~Gross~~products ~~revenues~~it develops or ~~$1,000,~~initiates ~~whichever~~collaboration isagreements ~~greater~~thereon. ~~and~~The accompanying financial statements do not ~~less~~include ~~than~~any ~~$1,000,~~adjustments ~~beginning~~to ~~April~~reflect ~~30,~~the ~~2020 and~~possible ~~payable~~future effects on the ~~15th~~recoverability and classification of assets ~~every~~or ~~month~~the ~~thereafter.~~amounts Asand classification of ~~December~~liabilities ~~31,~~that ~~2020,~~may ~~$44,891~~result from the possible inability of ~~licensing~~the ~~expense~~Company ~~has~~to ~~been~~continue ~~accrued~~as a going concern.

On March 16, 2020, the Company entered into a land lease for property located in the unincorporated area in Pearblossom, County of Los Angeles, California, in agreement with Sella Property, LLC. Sella Property, LLC is an entity controlled by Company’s majority shareholder. The lease calls for rent payments of $30,000 in annual installments due on the 16th day of March each year. The lease begins March 16, 2020 and matures March 16, 2025.F-9

~~As of December 31, 2023, a total of $0 in loan~~NOTE ~~payable~~4 to– ~~related~~RELATED ~~party.~~PARTY TRANSACTIONS

~~NOTE~~On March 519, –2020, ~~PREFERRED~~the ~~STOCK~~Company entered in a licensing agreement with SellaCare, Inc. for the licensing of Patents and all future products developed by the SellaCare, Inc. The licensing agreement calls for the Company to pay 25% of all Gross revenues or $1,000, whichever is greater and not less than $1,000, beginning April 30, 2020 and payable the 15th of every month thereafter. As of December 31, 2024, $162,222 of licensing fees have been accrued.

~~The Preferred Stock may be issued from time to~~On ~~time~~March in16, ~~one~~2020, ~~or more series. The Board is authorized to fix~~ the ~~number~~Company ofentered ~~shares~~into ofa ~~any~~land ~~series~~lease offor ~~Preferred~~property ~~Stock~~located ~~and~~in ~~to determine~~ the ~~designation~~ ofunincorporated ~~any~~area ~~such~~in ~~series.~~Pearblossom, ~~The~~County ~~Board~~of isLos ~~also authorized to determine or alter the rights~~Angeles, ~~preferences~~ California, ~~privileges,~~in ~~and~~agreement ~~restrictions granted~~with toSella orProperty, ~~imposed~~LLC. ~~upon~~Sella ~~any wholly unissued series of Preferred Stock and~~Property, ~~within~~LLC ~~the~~is ~~limits~~an ~~and~~entity ~~restrictions~~controlled ~~stated~~by inCompany’s ~~any~~majority ~~resolution~~shareholder. orThe ~~resolutions~~lease ofcalls ~~the~~for ~~Board~~rent ~~originally~~payments ~~fixing the number~~ of ~~shares constituting any series~~$30,000 toin ~~increase~~annual orinstallments ~~decrease~~due ~~(but~~on ~~not below~~ the ~~number~~ of16th ~~shares~~day of ~~such~~March ~~series~~each ~~than~~year. ~~outstanding)~~The ~~the~~lease ~~number~~begins March of16, ~~shares~~2020 ofand ~~any~~matures ~~such~~March ~~series~~16, ~~subsequent to the issue of shares of that series~~2025.

~~Currently~~As of December 31, no2023, ~~preferred~~a ~~shares~~total ~~have~~of ~~been~~$0 ~~designated~~in loan payable to related party.

NOTE 5 6 – ~~OPERATING~~PREFERRED ~~LEASE~~STOCK

OnThe Preferred ~~February~~Stock ~~2016,~~may be issued from time to time in one or more series. The Board is authorized to fix the ~~FASB~~number ~~issued Accounting~~of shares of any series ~~Standards~~of ~~Update~~Preferred ~~(ASU)~~Stock ~~No.~~and ~~2016-02,~~to ~~Leases~~determine ~~(Topic~~the ~~842)~~designation of any such series. The ~~ASU~~Board ~~introduces~~is aalso ~~new~~authorized ~~leasing~~to ~~model~~determine ~~for~~or ~~both~~alter ~~lessees~~the rights, preferences, privileges, and ~~lessors.~~restrictions ~~Topic~~granted ~~842~~to or imposed upon any wholly unissued series of Preferred Stock and, within the limits ~~provides~~and ~~guidance~~restrictions stated in ~~how~~any resolution or resolutions of the Board originally fixing the number of shares constituting any series, to ~~identify~~increase ~~whether~~or adecrease ~~lease~~(but ~~arrangement~~not ~~exists.~~below ~~Management~~the ~~has~~number ~~evaluated~~of ~~its~~shares ~~leasing~~of ~~arrangement~~such ~~and~~series ~~has~~than ~~classified~~outstanding) the number of shares of any such series itsubsequent asto ~~operating~~the ~~lease~~issue of shares of that series.

~~Operating~~Currently, no ~~Lease~~preferred ~~Obligations~~shares have been designated.

~~On March 16, 2020, the Company~~NOTE ~~entered~~6 ~~into~~– aOPERATING land lease for property located in the unincorporated area Pearblossom, County of Los Angeles, State of California.in agreement with Sella Property, LLC. Sella Property, LLC is a company controlled by the majority shareholder of the Company. The lease calls for rent payments of $30,000 in annual installments due on the 16th day of March each year. The lease begins March 16, 2020 and matures March 16, 2025.LEASE

~~Lease~~On February ~~obligations~~2016, atthe ~~December 31~~FASB issued Accounting Standards Update (ASU) No. 2016-02, ~~2023~~Leases ~~consisted~~(Topic of842). ~~the~~The ~~following:~~ASU introduces a new leasing model for both lessees and lessors. Topic 842 provides guidance in how to identify whether a lease arrangement exists. Management has evaluated its leasing arrangement and has classified it as operating lease.

~~Right to Use Asset – USD~~Operating ~~27565~~Lease Obligations

~~Right~~On March to16, ~~Use~~2020, ~~Liability~~the –Company entered into a land lease for property located in the unincorporated area Pearblossom, County of Los Angeles, ~~USD~~State ~~21231~~of California.in agreement with Sella Property, LLC. Sella Property, LLC is a company controlled by the majority shareholder of the Company. The lease calls for rent payments of $30,000 in annual installments due on the 16th day of March each year. The lease begins March 16, 2020 and matures March 16, 2025.

~~The~~Lease obligations ~~following~~at ~~Cost~~December ~~related to~~31, ~~the~~2024 ~~lease~~consisted of the ~~Company for the year ended December 31,2023~~following:

~~Lease~~Right to ~~Depreciation~~Use -Asset – USD ~~27565~~ 6,892

~~Lease Interest~~Right -to Use Liability – USD ~~2276~~438

~~Total~~The following ~~Lease~~ Cost -related ~~USD 29841~~to the lease of the Company for the year ended December 31, 2024

~~NOTE~~Lease Depreciation 7- –USD ~~SUBSEQUENT EVENTS~~20,673

~~Management has evaluated subsequent events pursuant~~Lease toInterest ~~the~~- ~~requirements~~USD ~~of ASC Topic 855~~1, ~~from the balance sheet date through the date the financial statements were issued and has determined that no material subsequent events exist.~~707

FTotal Lease Cost -10 USD 22,380

~~ITEM~~NOTE 7 9.– ~~CHANGES~~SUBSEQUENT ~~IN AND DISAGREEMENTS WITH ACCOUNTANTS ON ACCOUNTING AND FINANCIAL DISCLOSURES~~EVENTS

WeManagement has ~~have~~evaluated ~~had~~subsequent noevents ~~“disagreements”~~pursuant ~~(as~~to ~~such~~the ~~term~~requirements isof ~~defined in~~ASC ~~Item~~Topic ~~304~~855, offrom ~~Regulation~~the ~~S-K)~~balance ~~with~~sheet ~~our~~date ~~Accountant~~through onthe ~~any~~date ~~matter~~the offinancial statements ~~accounting~~were ~~principles~~issued orand ~~practices,~~has ~~financial~~determined ~~statement~~that ~~disclosure, or~~no ~~auditing~~material ~~scope~~subsequent orevents ~~procedures~~exist.

~~ITEM 9A. CONTROLS AND PROCEDURES~~F-10

~~Evaluation~~ITEM 9. ofCHANGES ~~Disclosure~~IN ~~Controls~~AND ~~and~~DISAGREEMENTS ~~Procedures~~WITH ACCOUNTANTS ON ACCOUNTING AND FINANCIAL DISCLOSURES

~~Under the supervision and with the participation of our management,~~We ~~including~~have ~~our~~had ~~chief~~no ~~executive~~“disagreements” ~~officer and principal financial officer, we conducted an evaluation of our disclosure controls and procedures,~~ (as such term is defined ~~under~~in ~~Rule~~Item ~~13a-15(e)~~304 ~~and~~of ~~Rule~~Regulation ~~15d~~S-~~15(e~~K) ~~promulgated~~with ~~under~~our ~~the~~Accountant ~~Securities Exchange Act of 1934, as amended, as of December 31, 2017. Based~~ on ~~this~~any ~~evaluation,~~matter ~~our chief executive officer and principal financial officer have concluded such controls and procedures to be ineffective as~~ of ~~December 31, 2023, to ensure that information required to be disclosed by the issuer in the reports~~ ~~that~~accounting itprinciples ~~files~~ or ~~submits under the Act is recorded~~practices, ~~processed,~~financial ~~summarized~~statement ~~and reported~~disclosure, ~~within the time periods specified in the Commission’s rules and forms and to ensure that information required to be disclosed by an issuer in the reports that it files~~ or ~~submits~~auditing ~~under~~scope ~~the Act is accumulated and communicated to the issuer’s management, including its principal executive and principal financial officers,~~ or ~~persons performing similar functions, as appropriate to allow timely decisions regarding required disclosure~~procedures.

~~Management’s~~ITEM 9A. ~~Annual~~CONTROLS ~~Report~~AND ~~on Internal Control over Financial Reporting~~PROCEDURES

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

~~Our~~Under the ~~internal~~supervision ~~control~~and ~~over~~with ~~financial~~the ~~reporting~~participation isof ~~the~~our ~~process~~management, ~~designed by~~including our chief executive officer and ~~under~~principal ~~the~~financial ~~supervision~~officer, we conducted an evaluation of our ~~CEO~~disclosure controls and ~~CFO~~procedures, oras ~~the~~such ~~persons~~term ~~performing~~is ~~similar~~defined ~~functions,~~under toRule ~~provide~~13a-15(e) ~~reasonable~~and ~~assurance~~Rule ~~regarding~~15d-15(e) promulgated under the ~~reliability~~Securities Exchange Act of 1934, as amended, as of December 31, 2017. Based on this evaluation, our chief executive officer and principal financial ~~reporting~~officer have concluded such controls and ~~the~~procedures ~~preparation~~to be ineffective as of ~~our~~December ~~financial~~31, ~~statements~~2024, ~~for~~to ~~external~~ensure that ~~reporting~~information inrequired ~~accordance~~to ~~with~~be ~~accounting principles~~disclosed ~~generally~~by ~~accepted~~the issuer in the ~~United~~reports ~~States~~that ofit ~~America.~~files ~~Management~~or ~~has~~submits ~~evaluated~~under the ~~effectiveness~~Act ofis ~~our~~recorded, ~~internal~~processed, summarized ~~control~~and ~~over financial~~reported, ~~reporting~~within ~~using~~the time periods specified in the ~~criteria~~Commission’s ~~set~~rules ~~forth~~and forms and to ensure that information required to be disclosed by an issuer in the ~~Committee~~reports ofthat ~~Sponsoring~~it ~~Organizations~~files ofor submits under the ~~Treadway~~Act ~~Commission~~is inaccumulated ~~Internal~~and ~~Control~~communicated to the issuer’s ~~over~~management, ~~Financial~~including ~~Reporting~~its -principal ~~Guidance~~executive ~~for~~and ~~Smaller~~principal ~~Public~~financial ~~Companies~~officers, or persons performing similar functions, as appropriate to allow timely decisions regarding required disclosure.

~~Under the supervision and with the participation of our CEO and CFO,~~Management’s orAnnual ~~the~~Report ~~persons~~on ~~performing~~Internal ~~similar~~Control ~~functions, our management has assessed the effectiveness of our internal control~~ over ~~financial~~Financial ~~reporting as of December 31, 2023, and concluded that it is not effective because of the material weakness described below:~~Reporting

InManagement is ~~connection~~responsible ~~with the preparation of our financial statements~~ for ~~the~~ ~~year~~establishing ~~ended December 31, 2023, due to resource constraints, material weaknesses became evident to management regarding our lack of resources~~ and ~~segregation~~maintaining ofadequate ~~duties. The Company has not established an audit committee and lacks documentation of its~~ internal control ~~process.~~ Aover ~~material~~financial ~~weakness~~reporting, isas asuch ~~significant~~term ~~deficiency~~is indefined ~~one or more of the internal control components that alone or~~ in ~~the aggregate~~Rules ~~precludes~~13a-15 ~~our~~(f) ~~internal~~and ~~controls~~15d- ~~from~~15 ~~reducing~~(f) tounder anthe ~~appropriately~~Exchange ~~low~~Act, ~~level~~for the ~~risk that material misstatements in our consolidated financial statements will not be prevented or detected on a timely basis~~Company.

9Our internal control over financial reporting is the process designed by and under the supervision of our CEO and CFO, or the persons performing similar functions, to provide reasonable assurance regarding the reliability of our financial reporting and the preparation of our financial statements for external reporting in accordance with accounting principles generally accepted in the United States of America. Management has evaluated the effectiveness of our internal control over financial reporting using the criteria set forth by the Committee of Sponsoring Organizations of the Treadway Commission in Internal Control over Financial Reporting - Guidance for Smaller Public Companies.

~~This~~Under the ~~annual~~supervision ~~report~~and ~~does~~with ~~not~~the ~~include~~participation ~~an attestation report~~ of our ~~registered public~~CEO ~~accounting~~and ~~firm~~CFO, ~~regarding~~or ~~internal~~the ~~control~~persons ~~over~~performing ~~financial~~similar ~~reporting.~~functions, ~~Management’s~~our ~~report~~management ~~was~~has ~~not subject to attestation by~~assessed the ~~registrant’s~~effectiveness ~~registered~~of ~~public~~our ~~accounting~~internal ~~firm~~control ~~pursuant~~over tofinancial ~~rules~~reporting as of ~~the~~December ~~Securities~~31, 2024, and ~~Exchange~~concluded ~~Commission~~ that ~~permit~~it ~~the~~is ~~registrant to~~not ~~provide~~effective ~~only~~because of ~~management’s~~the ~~report~~material inweakness ~~this~~described ~~annual report.~~below:

~~Evaluation~~In connection with the preparation of ~~Changes~~our financial statements for the year ended December 31, 2024, due to resource constraints, material weaknesses became evident to management regarding our lack of resources and segregation of duties. The Company has not established an audit committee and lacks documentation of its internal control process. A material weakness is a significant deficiency in ~~Internal~~one ~~Control~~or ~~over~~more of ~~Financial~~the ~~Reporting~~internal control components that alone or in the aggregate precludes our internal controls from reducing to an appropriately low level the risk that material misstatements in our consolidated financial statements will not be prevented or detected on a timely basis.

During the year ended December 31, 2023, there were no changes in our internal control over financial reporting identified in connection with the evaluation required by paragraph (d) of Securities Exchange Act Rules 13a-15 or 15d-15 that have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting. We intend to recruit additional professionals, as our business conditions warrant, to ensure that we include all necessary disclosure in our filings with the Securities and Exchange Commission. Although we believe that these corrective steps will enable management to conclude that the internal controls over our financial reporting are effective when the staff is in place and trained, we cannot provide assurance that these steps will be sufficient. We may be required to expend additional resources to identify, assess and correct any additional weaknesses in internal control.9

~~Important~~This annual ~~Considerations~~report does not include an attestation report of our registered public accounting firm regarding internal control over financial reporting. Management’s report was not subject to attestation by the registrant’s registered public accounting firm pursuant to rules of the Securities and Exchange Commission that permit the registrant to provide only management’s report in this annual report.

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

~~ITEM~~During the 9Byear ended December 31, 2024, there were no changes in our internal control over financial reporting identified in connection with the evaluation required by paragraph (d) of Securities Exchange Act Rules 13a-15 or 15d-15 that have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting. ~~OTHER~~We ~~INFORMATION~~intend to recruit additional professionals, as our business conditions warrant, to ensure that we include all necessary disclosure in our filings with the Securities and Exchange Commission. Although we believe that these corrective steps will enable management to conclude that the internal controls over our financial reporting are effective when the staff is in place and trained, we cannot provide assurance that these steps will be sufficient. We may be required to expend additional resources to identify, assess and correct any additional weaknesses in internal control.

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

~~ITEM 9C~~The effectiveness of our disclosure controls and procedures and our internal control over financial reporting is subject to various inherent limitations, including cost limitations, judgments used in decision making, assumptions about the likelihood of future events, the soundness of our systems, the possibility of human error, and the risk of fraud. ~~DISCLOSURE REGARDING FOREIGN JURISDICTIONS THAT PREVENT INSPECTIONS~~ Moreover, projections of any evaluation of effectiveness to future periods are subject to the risk that controls may become inadequate because of changes in conditions and the risk that the degree of compliance with policies or procedures may deteriorate over time. Because of these limitations, there can be no assurance that any system of disclosure controls and procedures or internal control over financial reporting will be successful in preventing all errors or fraud or in making all material information known in a timely manner to the appropriate levels of management.

~~Not applicable~~ITEM 9B. OTHER INFORMATION

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

~~PART III~~ITEM 9C. DISCLOSURE REGARDING FOREIGN JURISDICTIONS THAT PREVENT INSPECTIONS

~~ITEM 10~~Not applicable. ~~DIRECTORS AND EXECUTIVE OFFICERS AND CORPORATE GOVERNANCE~~

~~Identity of Officers and Directors~~10

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

~~The~~ITEM 10. ~~officers~~DIRECTORS ~~and~~AND ~~directors~~EXECUTIVE ~~are~~OFFICERS asAND ~~follows:~~CORPORATE GOVERNANCE

Name	Age	Positions Held
Alex Jun Ho Yang (1)	57	CEO and Chairman
Ho Soon Yang (2)	51	CFO, Treasurer and Secretary

Identity of Officers and Directors

~~(1)~~Our bylaws Onprovide ~~February~~that ~~25,~~the ~~2020,~~number ~~Alex~~of ~~Jun~~directors Howho ~~Yang~~shall ~~was~~constitute ~~appointed~~the towhole board shall be such number as the ~~Board~~board of ~~Director,~~directors shall at the time have designated. Each director shall be selected for a term of one year and asuntil ~~President~~his successor is elected and ~~Chief~~qualified. Vacancies ~~Executive~~are ~~Officer,~~filled by a majority vote of the remaining directors then in office with the successor elected for the unexpired term and until the successor is elected and qualified.

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

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

Name	Age	Positions Held
Alex Jun Ho Yang (1)	58	CEO and Chairman
Ho Soon Yang (2)	52	CFO, Treasurer and Secretary

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

We(2) doOn ~~not~~October ~~have~~14, ~~any~~2019, ~~independent directors~~Ho ~~serving~~Soon onYang ~~our~~consented to act as the President, CEO, CFO, Treasurer, Secretary and Chairman of the Board of ~~Director~~Directors of the Company. On February 25, 2020, Ho Soon Yang resigned as President, Chief Executive Officer, and Secretary, but remained Chief Financial Officer and Treasurer.

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

~~Jun Ho Yang, Chief Executive Officer &~~ Director. Independence

~~With over 25 years of running and starting successful~~We ~~business~~do ~~Alex~~not ~~Jun~~have Hoany ~~Yang~~independent isdirectors aserving ~~seasoned executive focused~~ on ~~the~~our ~~profitability~~Board of ~~all his ventures Real Estate Company Sella Property, LLC and his Charitable Foundation, The Christian Herald USA~~Director. With his experience in real estate and finance he turned his expertise into starting and running a successful internet company, rentonweb.com. He continues to remain active his long-time real estate firm Sella Property, LLC focusing on the California Market. He has founded numerous charities and foundations and has served as a Founding Pastor at his Church in California, Cornerstone Church, and as a Missionary to Africa. He graduated high school and four-year degree at Emanuel University in Los Angeles California. From January 2014, to the present, he has been the President of Sella Property, the real estate property owner. From March 2012, to the present, he has been CEO of The Christian Herald, a Christian based foundation.

~~Ho Soon Yang, Chief Financial Officer, Treasurer,~~Executive Officers and ~~Secretary~~Directors

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

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

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

11Ho Soon Yang is an experienced executive with over 25 years of business experience in the fields of importing and exporting She has devoted much her time to importing and exporting Nutritional Supplements and Specialty materials. She has worked for Sellacare, INC the last 5 years, Inc. In addition, she oversaw all technology, products and customer service for Sellacare, INC. She attended high school and graduated from Han Yang University in Seoul, South Korea. From February 2011 to the present, she has been President of SellaCare Inc,

~~Term~~Board Leadership ofStructure ~~Office~~and Risk Oversight

~~Directors~~The Board ~~serve~~oversees ~~until~~our ~~the~~business ~~next~~and ~~annual~~considers ~~meeting~~the ~~and~~risks ~~until~~associated ~~their~~with ~~successors are~~our ~~elected~~business strategy and ~~qualified~~decisions. ~~Officers~~The ~~are~~Board ~~appointed~~currently toimplements its ~~serve~~risk ~~for~~oversight ~~one~~function ~~(1)~~as ~~year~~a ~~until~~whole. ~~the~~Each ~~meeting~~ of the Board ~~following~~committees, ~~the~~when ~~annual~~established, ~~meeting~~will also provide risk oversight in respect of its areas of ~~shareholders~~concentration and ~~until~~reports ~~their~~material ~~successors~~risks ~~have~~to ~~been~~the ~~elected~~board ~~and~~for ~~qualified~~further consideration.

~~Significant Employees~~11

WeTerm of ~~have no significant employees other than our officers.~~Office

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

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

~~Director~~We have orno ~~Officer~~significant ~~Involvement~~employees inother ~~Certain~~than ~~Legal~~our ~~Proceedings~~officers.

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

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

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

~~Section~~During the 16past five (5) years, none of the following occurred with respect to one of our present or former directors or executive officers: (1) any bankruptcy petition filed by or against any business of which such person was a general partner or executive officer either at the time of the bankruptcy or within two (2) years ~~Beneficial~~prior ~~Ownership~~to ~~Reporting~~that ~~Compliance~~time; (2) any conviction in a criminal proceeding or being subject to a pending criminal proceeding (excluding traffic violations and other minor offenses); (3) being subject to any order, judgment or decree, not subsequently reversed, suspended or vacated, of any court of any competent jurisdiction, permanently or temporarily enjoining, barring, suspending or otherwise limiting his involvement in any type of business, securities or banking activities; and (4) being found by a court of competent jurisdiction (in a civil action), the Securities and Exchange Commission or the Commodities Futures Trading Commission to have violated a federal or state securities or commodities law, and the judgment has not been reversed, suspended, or vacated.

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

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

~~We have not yet adopted~~ Section 16(a) ~~code~~Beneficial ofOwnership ~~ethics~~Reporting ~~that applies to our principal executive officer, principal financial officer, principal accounting officer or controller or persons performing similar functions.~~Compliance

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

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

12We have not yet adopted a code of ethics that applies to our principal executive officer, principal financial officer, principal accounting officer or controller or persons performing similar functions.

~~ITEM~~Audit Committee ~~11,~~and ~~EXECUTIVE~~Audit ~~COMPENSATION~~Committee Financial Expert

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

Name and Principal Position (a)

Year (b)

Salary ($) (c)

Bonus ($) (d)

Stock Awards ($) (e)

Option Awards ($) (f)

Non-Equity Incentive Plan Compensation ($) (g)

Change in Pensions Value and Nonqualified Deferred Compensation Earnings ($) (h)

All Other Compensation ($) (i)

Total ($) (j)

Alex Jun Ho Yang

2020

CEO

2019

Ho Soon Yang,

2020

CFO, Treasurer, Secretary

2019

Madeline Choi,

2020

1,000,000

Secretary (From April-September 2020)

~~Madeline Choi received 1~~ITEM 11,~~000,000~~ ~~shares~~EXECUTIVE ~~as compensation in 2020. There are no officer or directors of the Company has received any compensation in 2019~~COMPENSATION

~~Our~~Madeline Choi ~~directors~~received ~~and~~1,000,000 ~~officers~~shares doas ~~not~~compensation ~~have~~in ~~unexercised~~2020. ~~options,~~No ~~stock~~officer ~~that has~~or ~~not~~directors ~~vested,~~of orthe ~~equity~~Company ~~incentive~~has ~~plan~~received ~~awards~~any compensation since 2019.

WeOur directors and officers do not ~~currently~~ have aunexercised ~~stock option plan. No individual grants of stock~~ options, ~~whether or not in tandem with~~ stock ~~appreciation~~that ~~rights~~has ~~known~~not ~~as SARs or freestanding SARs have been made to any executive officer or any director since our inception; accordingly~~vested, ~~no stock options have been granted~~ or ~~exercised~~equity byincentive ~~any~~plan ~~of the officers or directors since inception~~awards.

We do not currently have ~~any~~a ~~long-term~~stock ~~incentive~~option ~~plans~~plan. ~~that~~No ~~provide~~individual ~~compensation intended~~grants toof ~~serve~~stock asoptions, ~~incentive~~whether ~~for~~or ~~performance.~~not Noin ~~individual~~tandem ~~grants~~with orstock ~~agreements~~appreciation ~~regarding~~rights known ~~future~~as ~~payouts~~SARs ~~under~~or ~~non-stock~~freestanding ~~price-based plans~~SARs have been made to any executive officer or any director ~~or any employee or consultant~~ since our inception; accordingly, no ~~future~~stock ~~payouts~~options ~~under non-stock price-based plans or agreements~~ have been granted or ~~entered into or~~ exercised by ~~our~~any ~~officer~~of orthe ~~director~~officers or ~~employees or~~directors ~~consultants~~ since inception.

ToWe do ~~the~~not ~~knowledge~~have ofany ~~management,~~long-term ~~during~~incentive ~~the~~plans ~~past~~that ~~five~~provide ~~years,~~compensation nointended ~~present~~to serve as incentive for performance. No individual grants or ~~former~~agreements regarding future payouts under non-stock price-based plans have been made to any executive officer or any director or any employee or consultant since our inception; accordingly, no future payouts under non-stock price-based plans or ~~executive~~agreements have been granted or entered into or exercised by our officer ofor ~~the~~director ~~Company:~~or employees or consultants since inception.

~~1. Has~~To ~~filed a petition under~~ the ~~federal~~knowledge ~~bankruptcy~~of ~~laws or any state insolvency law~~management, ~~nor~~during ~~had a receiver, fiscal agent or similar officer appointed by a court for~~ the ~~business~~past orfive ~~property of such person~~years, orno ~~any~~present ~~partnership in which he~~ or ~~she~~former ~~was a general partner at or within two years before the time of such filing~~director, or ~~any corporation or business association of which he or she was an~~ executive officer atof ~~or within two years before~~ the ~~time of such filing;~~Company:

21. Has ~~Was~~filed a petition under the federal bankruptcy laws or any state insolvency law, nor had a receiver, fiscal agent or similar officer ~~convicted~~appointed by a court for the business or property of such person, or any partnership in which he or she was a ~~criminal~~general ~~proceeding~~partner at or ~~named~~within two ~~subject~~years before the time of asuch ~~pending~~filing, ~~criminal~~or ~~proceeding~~any ~~(excluding~~corporation ~~traffic~~or ~~violations~~business ~~and~~association ~~other~~of ~~minor~~which ~~offenses)~~he or she was an executive officer at or within two years before the time of such filing;

32. ~~Was~~ ~~the~~Was ~~subject~~convicted ofin ~~any~~a ~~order,~~criminal ~~judgment~~proceeding or ~~decree,~~named ~~not~~subject ~~subsequently~~of ~~reversed,~~a ~~suspended~~pending orcriminal ~~vacated,~~proceeding of(excluding ~~any~~traffic ~~court~~violations ofand ~~competent jurisdiction,~~other ~~permanently~~minor ~~or temporarily enjoining him from or otherwise limiting, the following activities:~~offenses);

i3. Was ~~Acting~~the assubject aof ~~futures~~any ~~commission merchant~~order, ~~introducing broker,~~judgment ~~commodity~~or ~~trading advisor~~decree, ~~commodity~~not ~~pool~~subsequently ~~operator~~reversed, ~~floor~~suspended ~~broker,~~or ~~leverage transaction merchant~~vacated, ~~associated person~~ of any court of ~~the~~competent ~~foregoing~~jurisdiction, orpermanently ~~as an investment advisor, underwriter, broker~~ or ~~dealer~~temporarily inenjoining ~~securities,~~him orfrom ~~as an affiliate person, director~~ or ~~employee~~otherwise ~~of any investment company~~limiting, orthe ~~engaging~~following ~~in or continuing any conduct or practice in connection with such activity;~~activities:

13i. Acting as a futures commission merchant, introducing broker, commodity trading advisor, commodity pool operator, floor broker, leverage transaction merchant, associated person of any of the foregoing, or as an investment advisor, underwriter, broker or dealer in securities, or as an affiliate person, director or employee of any investment company, or engaging in or continuing any conduct or practice in connection with such activity;

~~ii. Engaging in any type of business practice;~~13

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

4iii. Engaging ~~Was~~in ~~the subject of~~ any ~~order,~~activity ~~judgment,~~in ~~or decree,~~connection ~~not~~with ~~subsequently~~the ~~reversed,~~purchase ~~suspended,~~ or ~~vacated,~~sale of any ~~federal~~security or ~~state~~commodity ~~authority barring, suspending,~~ or ~~otherwise~~in ~~limiting for~~connection ~~more~~with ~~than~~any 60violation ~~days the right~~ of federal ~~such~~or ~~person~~state tosecurities ~~engage~~laws inor ~~any~~federal ~~such~~commodities ~~activity.~~laws;

54. Was ~~found~~the bysubject ~~a court~~ of ~~competent~~any ~~jurisdiction in~~order, ajudgment, ~~civil action~~ or bydecree, ~~the~~not ~~Securities~~subsequently ~~and~~reversed, ~~Exchange~~suspended, ~~Commission~~or tovacated, ~~have~~of ~~violated~~ any federal or state ~~securities~~authority barring, ~~law~~suspending, ~~and~~or ~~the~~otherwise ~~judgment in~~limiting ~~such~~for ~~civil~~more ~~action~~than or60 ~~finding~~days by the ~~Securities~~right ~~and~~of ~~Exchange~~such ~~Commission~~person ~~has~~to ~~not~~engage ~~been~~in ~~subsequently~~any ~~reversed,~~such ~~suspended, or vacated~~activity.

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

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

~~We do not currently pay any compensation to our directors, nor do we~~Director ~~pay directors’ expenses in attending board meetings.~~Compensation

~~Employment~~We do ~~Agreements~~not currently pay any compensation to our directors, nor do we pay directors’ expenses in attending board meetings.

~~The Company is not a party to any employment agreements.~~Employment Agreements

~~ITEM~~The Company ~~12.~~is ~~SECURITY~~not ~~OWNERSHIP~~a OFparty ~~CERTAIN~~to ~~BENEFICIAL~~any ~~OWNERS~~employment ~~AND MANAGEMENT~~agreements.

~~The following table sets forth, as of July 11, 2022, the number and~~ITEM percentage of our outstanding shares of common stock owned by (i) each person known to us to beneficially own more than 5% of our outstanding common stock, (ii) each director, (iii) each named executive officer, and (iv) all officers and directors as a group12. ~~Common~~SECURITY ~~stock~~OWNERSHIP ~~beneficially owned~~OF ~~and~~CERTAIN ~~percentage~~BENEFICIAL ~~ownership~~OWNERS ~~was~~AND ~~based on our, shares outstanding on July 11, 2022 of 100,000,000.~~MANAGEMENT

Common Stock	Direct		Indirect		Total		Percentage
Name and Address of Beneficial Owner
Executive Officers and Directors (1)
Jun Ho Yang		31,500,000		-0-		31,500,000		31.5	%
Ho Soon Yang		32,501,000		-0-		32,501,000		32.5	%
Madeline Choi		1,000,000				1,000,000		1.0	%
Officers and Directors as a Group (3 persons)		65,001,000				65,001,000		65	%
Other 5% Holders (2)
Chihhsiang Tu		5,000,000				5,000,000		5.0	%
Chugwen You		5,000,000				5,000,000		5.0	%
Shuchan Yu		7,935,250				7,935,250		7.9	%
Common stock owned by 5% shareholders (3 persons)		17,935,250				17,935,250		17.9	%

The following table sets forth, as of July 11, 2022, the number and percentage of our outstanding shares of common stock owned by (i) each person known to us to beneficially own more than 5% of our outstanding common stock, (ii) each director, (iii) each named executive officer, and (iv) all officers and directors as a group. Common stock beneficially owned and percentage ownership was based on our, shares outstanding on July 11, 2022 of 100,000,000.

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

Common Stock	Direct		Indirect		Total		Percentage
Name and Address of Beneficial Owner
Executive Officers and Directors (1)
Jun Ho Yang		31,500,000		-0-		31,500,000		31.5	%
Ho Soon Yang		32,501,000		-0-		32,501,000		32.5	%
Madeline Choi		1,000,000				1,000,000		1.0	%
Officers and Directors as a Group (3 persons)		65,001,000				65,001,000		65	%
Other 5% Holders (2)
Chihhsiang Tu		5,000,000				5,000,000		5.0	%
Chugwen You		5,000,000				5,000,000		5.0	%
Shuchan Yu		7,935,250				7,935,250		7.9	%
Common stock owned by 5% shareholders (3 persons)		17,935,250				17,935,250		17.9	%

(21) ~~LIN,~~621 ~~JINGPINGLI,~~S. ~~ZHONGHE~~Virgil ~~CITY~~Avenue #470, ~~TAIPEI~~Los Angeles, TWCA 90005

14(2) LIN, JINGPINGLI, ZHONGHE CITY, TAIPEI, TW

~~ITEM 13. CERTAIN RELATIONSHIPS AND RELATED TRANSACTIONS, AND DIRECTOR INDEPENDENCE~~14

~~The following information summarizes transactions we have either engaged in for the past two fiscal years or propose to engage in, involving~~ITEM ~~our executive officers, directors, more than 5% stockholders, or immediate family members of these persons~~13. ~~These~~ ~~transactions~~CERTAIN ~~were negotiated~~RELATIONSHIPS ~~between~~AND ~~related~~RELATED ~~parties without “arm’s length” bargaining and~~TRANSACTIONS, asAND aDIRECTOR ~~result, the terms of these transactions may be different than transactions negotiated between unrelated persons.~~INDEPENDENCE

OnThe following ~~December~~information ~~27,~~summarizes ~~2019,~~transactions ~~the~~we ~~company~~have ~~obtained~~either aengaged ~~loan~~ in for the ~~amount~~past oftwo $fiscal years or propose to engage in, involving our executive officers, directors, more than 5% stockholders,~~000~~ ~~from~~or ~~Jung~~immediate Hofamily ~~Yang~~members of these persons. These ~~The~~transactions were ~~note~~negotiated ~~bears~~between anrelated ~~interest~~parties ~~rate~~without of“arm’s 5%length” bargaining and, ~~matures~~as ona ~~November 30~~result, ~~2020.~~the Asterms of ~~December~~these ~~31,~~transactions ~~2022,~~may ~~this~~be ~~note~~different ~~was~~than ~~paid~~transactions negotiated between unrelated persons.

On March ~~January 28~~19, 2020, the ~~company~~Company ~~obtained~~entered in a ~~loan in~~licensing agreement with SellaCare, Inc. for the ~~amount~~licensing of ~~$10,000~~Patents ~~from~~and ~~Sellacare~~all ~~America~~future products developed by the SellaCare, Inc. The ~~note~~licensing ~~bears~~agreement ancalls ~~interest~~for ~~rate~~the ofCompany 5to pay 25% of all Gross revenues or $1,000, whichever is greater and ~~matures~~not onless ~~November~~than $1,000, beginning April 30, 2020 and payable the 15th of every month thereafter. As of December 31, ~~2022~~2024, ~~this~~$162,222 ~~note~~of ~~was~~licensing ~~paid~~fees have been accrued.

On March 1916, 2020, the Company entered ininto a ~~licensing agreement~~land ~~with~~lease ~~SellaCare, Inc.~~ for ~~the~~property ~~licensing~~located ofin ~~Patents~~the ~~and~~unincorporated ~~all~~area ~~future~~in ~~products~~Pearblossom, ~~developed~~County byof ~~the~~Los ~~SellaCare~~Angeles, California, ~~Inc.~~in ~~The~~agreement ~~licensing~~with ~~agreement calls~~Sella ~~for~~Property, ~~the~~LLC. ~~Company~~Sella toProperty, ~~pay~~LLC ~~25%~~is ofan ~~all~~entity ~~Gross~~controlled ~~revenues~~by orCompany’s ~~$1,000,~~majority ~~whichever~~shareholder. The islease ~~greater~~calls ~~and~~for ~~not~~rent ~~less~~payments ~~than~~of $130,000, ~~beginning~~in ~~April~~annual ~~30,~~installments ~~2020 and~~due ~~payable~~on the ~~15th~~16th day of ~~every~~March ~~month~~each ~~thereafter~~year. AsThe oflease ~~December~~begins March 3116, ~~2022,~~2020 ~~$53,366~~and ofmatures ~~licensing~~March ~~expense~~16, ~~has been accrued~~2025.

~~On March 16, 2020, the Company entered into a land lease for property~~As ~~located in the unincorporated area in Pearblossom, County~~ of ~~Los~~December ~~Angeles~~31, ~~California~~2024, inthere ~~agreement with Sella Property, LLC. Sella Property, LLC~~ is anno ~~entity~~loan ~~controlled~~payable byto ~~Company’s~~another ~~majority~~related ~~shareholder~~party. The lease calls for rent payments of $30,000 in annual installments due on the 16th day of March each year. The lease begins March 16, 2020 and matures March 16, 2025. The company has made lease payments of $35,000 as of ended December 31, 2022. As of December 31, 2022, $115,000 in lease payments remain.

AsITEM 14. ofPRINCIPAL ~~December~~ACCOUNTANT ~~31,~~FEES ~~2022,~~AND ~~there is no loan payable to another related party.~~SERVICES

~~ITEM 14. PRINCIPAL ACCOUNTANT FEES AND SERVICES~~Audit Fees

~~Audit~~The following ~~Fees~~table presents the aggregate fees billed for each of the last two fiscal years by M N Vijaykumar & Associates, PLLC our Independent Registered Public Accounting Firm, in connection with the audit of our financial statements and other professional services rendered by those accounting firms.

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

	2024		2023
Audit fees	$	9,350	$	9,750
Audit-related fees	$	-	$	-
Tax fees	$	-	$	-
All other fees	$	9,350	$	9,750

	2023		2022
Audit fees	$	32,250	$	20,000
Audit-related fees	$	-	$	-
Tax fees	$	-	$	1,162
All other fees	$	32,250	$	21,162

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

Audit -related fees represent ~~fees for~~ professional services rendered byfor ~~our~~assurance ~~principal~~and ~~accountants~~related ~~for~~services by the ~~audit~~accounting offirm ~~our~~that ~~annual~~are ~~financial~~reasonably ~~statements~~related ~~and~~to the ~~review~~performance of the ~~financial~~audit ~~statements~~or ~~included in~~review of our ~~Forms~~financial ~~10-K~~statements ~~or services~~ that are ~~normally~~not ~~provided~~reported byunder ~~our~~audit ~~principal accountants in connection with statutory and regulatory filings or engagements~~fees.

~~Audit-related~~ Tax fees represent professional services rendered ~~for assurance and related services~~ by the accounting firm ~~that~~for ~~are~~tax ~~reasonably~~compliance, ~~related~~tax toadvice, ~~the~~and ~~performance~~tax ~~of the audit or review of our financial statements that are not reported under audit fees~~planning.

~~Tax~~All other fees represent ~~professional~~fees billed for products and services ~~rendered~~ provided by the accounting firm, ~~for~~other ~~tax~~than ~~compliance,~~the ~~tax~~services ~~advice,~~reported ~~and~~for ~~tax~~the other ~~planning~~three categories.

~~All other fees represent fees billed for products and services provided by the accounting firm, other than the services reported for the other three categories.~~15

15PART IV

~~PART~~ITEM 15. IVEXHIBITS, FINANCIAL STATEMENT SCHEDULES

~~ITEM~~(a)(1) Financial ~~15.~~Statements ~~EXHIBITS, FINANCIAL STATEMENT SCHEDULES~~

~~(a)(1)~~The audited ~~Financial~~financial ~~Statements~~statements of the Company are included in this report under Item 8.

~~The audited financial statements of the Company are included in this~~(a)(2) ~~report~~Financial ~~under~~Statement ~~Item 8.~~Schedules

~~(a)(2)~~All financial ~~Financial~~statement ~~Statement~~schedules ~~Schedules~~are included in the footnotes to the financial statements or are inapplicable or not required.

~~All financial statement schedules are included in the footnotes to~~(a)(3) ~~the financial statements or are inapplicable or not required.~~Exhibits

~~(a)(3)~~The following ~~Exhibits~~documents have been filed as part of this report.

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

Exhibit No.		Description
31.1		Rule 13a14(a)/15d-14(a) Certification of Chief Executive Officer and Chief Financial Officer
32.1		Section 1350 Certification of Chief Executive Officer and Chief Financial Officer
101.INS*		Inline XBRL Instance Document(1)
101.SCH*		Inline XBRL Taxonomy Extension Schema Document(1)
101.CAL*		Inline XBRL Taxonomy Extension Calculation Linkbase Document(1)
101.DEF*		Inline XBRL Taxonomy Extension Definition Linkbase Document(1)
101.LAB*		Inline XBRL Taxonomy Extension Label Linkbase Document(1)
101.PRE*		Inline XBRL Taxonomy Extension Presentation Linkbase Document(1)
104*		Cover Page Interactive Data File (formatted as Inline XBRL and contained in Exhibit 101).

Exhibit No.		Description
31.1		Rule 13a14(a)/15d-14(a) Certification of Chief Executive Officer and Chief Financial Officer
32.1		Section 1350 Certification of Chief Executive Officer and Chief Financial Officer
101.INS*		Inline XBRL Instance Document(1)
101.SCH*		Inline XBRL Taxonomy Extension Schema Document(1)
101.CAL*		Inline XBRL Taxonomy Extension Calculation Linkbase Document(1)
101.DEF*		Inline XBRL Taxonomy Extension Definition Linkbase Document(1)
101.LAB*		Inline XBRL Taxonomy Extension Label Linkbase Document(1)
101.PRE*		Inline XBRL Taxonomy Extension Presentation Linkbase Document(1)
104*		Cover Page Interactive Data File (formatted as Inline XBRL and contained in Exhibit 101).

16SIGNATURES

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

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

	HI-GREAT GROUP HOLDING COMPANY

Date: May 5, 2025	By:	/s/ Jun Ho Yang
	Name:	Jun Ho Yang
	Title:	Chief Executive Officer (Principal Executive Officer)

Date: May 5, 2025	By:	/s/ Ho Soon Yang
	Name:	Ho Soon Yang
	Title:	Chief Financial Officer (Principal Financial and Accounting Officer)

	HI-GREAT GROUP HOLDING COMPANY
Date: May 20, 2024	By:	/s/ Jun Ho Yang
	Name:	Jun Ho Yang
	Title:	Chief Executive Officer (Principal Executive Officer)
Date: May 20, 2024	By:	/s/ Ho Soon Yang
	Name:	Ho Soon Yang
	Title:	Chief Financial Officer (Principal Financial and Accounting Officer)

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