Birdie Win Corp 10-K for FY2026
Birdie Win Corp (BRWC)
About this 10-K
Birdie Win Corp filed this 10-K on October 13, 2026, covering the fiscal year ended July 31, 2026 (FY2026).
Birdie Win Corp reported a $27,474 net loss, $14,549 cash outflow and $5,820 cash at July 31, 2026; revenue was $20,000 versus $30,000 in 2025. Management raised substantial doubt about its going concern and said disclosure controls were ineffective. AI summary
Headline figures
Fiscal year ended July 31, 2026, as reported in this filing, compared with the same period a year earlier where the filing states it.
- Revenue
- $20K
- down 33.3% from $30K a year earlier
- Net loss
- $27.47K
- compared with a net loss of $17.3K a year earlier
- Diluted EPS
- $0.00
- compared with $0.00 a year earlier
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM
For
The Fiscal Year Ended
or
For the transition period from __________ to __________
Commission
File Number
(Exact name of registrant issuer as specified in its charter)
(State or other jurisdiction of incorporation or organization) |
(I.R.S. Employer Identification No.) |
Address of principal executive offices, including zip code
Registrant’s phone number, including area code
Securities registered pursuant to Section 12(b) of the Securities Exchange Act: None
Securities registered pursuant to Section 12(g) of the Securities Exchange Act: None
Indicate by check mark if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act.
Yes
☐
Indicate by check mark if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Act.
Yes
☐
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.
☒ 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).
☒ NO ☐
Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company. See the definitions of “large accelerated filer,” “accelerated filer” and “smaller reporting company” in Rule 12b-2 of the Exchange Act.
| Large accelerated filer ☐ | 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.
Yes
☐
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 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 computed by reference to the price at which the common equity was last sold, or the average bid and asked price of such common equity, as of the last business day of the registrant’s most recently completed second fiscal quarter.
APPLICABLE ONLY TO REGISTRANTS INVOLVED IN BANKRUPTCY PROCEEDINGS DURING THE PRECEDING FIVE YEARS
Indicate by check mark whether the registrant has filed all documents and reports required to be filed by Section 12, 13 or 15(d) of the Securities Exchange Act of 1934 subsequent to the distribution of securities under a plan confirmed by a court.
N/A
APPLICABLE ONLY TO CORPORATE REGISTRANTS
Indicate the number of shares outstanding of each of the registrant’s classes of common stock, as of the latest practicable date.
| Class | Outstanding at July 31, 2026 | |
| Common Stock, $ par value |
DOCUMENTS INCORPORATED BY REFERENCE
BIRDIE WIN CORPORATION
FORM 10-K
For the Fiscal Year Ended July 31, 2026
Index
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CAUTIONARY NOTE REGARDING FORWARD-LOOKING STATEMENTS
This Annual Report on Form 10-K contains forward-looking statements. These forward-looking statements are not historical facts but rather are based on current expectations, estimates and projections. We may use words such as “anticipate,” “expect,” “intend,” “plan,” “believe,” “foresee,” “estimate” and variations of these words and similar expressions to identify forward-looking statements. These statements are not guarantee of future performance and are subject to certain risks, uncertainties and other factors, some of which are beyond our control, are difficult to predict and could cause actual results to differ materially from those expressed or forecasted. These risks and uncertainties include the following:
| ● | The availability and adequacy of our cash flow to meet our requirements; | |
| ● | Economic, competitive, demographic, business and other conditions in our local and regional markets; | |
| ● | Changes or developments in laws, regulations or taxes in our industry; | |
| ● | Actions taken or omitted to be taken by third parties including our suppliers and competitors, as well as legislative, regulatory, judicial and other governmental authorities; | |
| ● | Competition in our industry; | |
| ● | The loss of or failure to obtain any license or permit necessary or desirable in the operation of our business; | |
| ● | Changes in our business strategy, capital improvements or development plans; | |
| ● | The availability of additional capital to support capital improvements and development; and | |
| ● | Other risks identified in this report and in our other filings with the Securities and Exchange Commission or the SEC. |
This report should be read completely and with the understanding that actual future results may be materially different from what we expect. The forward-looking statements included in this report are made as of the date of this report and should be evaluated with consideration of any changes occurring after the date of this Report. We will not update forward-looking statements even though our situation may change in the future and we assume no obligation to update any forward-looking statements, whether as a result of new information, future events or otherwise.
Use of Defined Terms
Except as otherwise indicated by the context, references in this Report to:
| ● | The “Company,” “we,” “us,” “our,” or “Birdie Win” are references to Birdie Win Corporation, a Nevada corporation. | |
| ● | “Common Stock” refers to the common stock, par value $0.001, of the Company; | |
| ● | “U.S. dollar,” “$” and “US$” refer to the legal currency of the United States; | |
| ● | “Securities Act” refers to the Securities Act of 1933, as amended; and | |
| ● | “Exchange Act” refers to the Securities Exchange Act of 1934, as amended. |
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PART I
ITEM 1. BUSINESS
Overview
Birdie Win Corporation, a Nevada corporation (“the Company”) was incorporated under the laws of the State of Nevada on April 16, 2021.
On April 16, 2021, Mr. Chee Yong Yee (“Mr. Yee”) was appointed as President, Secretary, Treasurer and a member of our Board of Directors. Mr. Yee also served as Chief Executive Officer of the Company.
On April 16, 2021, the Company issued 3,600,000 shares of restricted common stock, with a par value of $0.001 per share, to Mr. Chee Yong Yee in consideration of $3,600. The $3,600 in proceeds went to the Company to be used as working capital.
In regards to all of the above transactions we claim an exemption from registration afforded by Section 4a(2) and/or Regulation S of the Securities Act of 1933, as amended (“Regulation S”) due to the fact that all sales of stock were made to non-U.S. persons (as defined under Rule 902 section (k)(2)(i) of Regulation S), pursuant to offshore transactions, and no directed selling efforts were made in the United States by the issuer, a distributor, any of their respective affiliates, or any person acting on behalf of any of the foregoing.
On August 27, 2021, the Company has submitted initial Form S-1 Registration Statement to S.E.C registering an offering by the Company amounted up to $120,000 to Securities & Exchange Commission (“S.E.C”), which was later declared effective on September 23, 2021.
On October 11, 2021, the Company resolved to close the public offering pursuant to Form S-1, resulting in 1,440,000 shares of common stock being sold at $0.025 per share for a total of $36,000. The proceed of $36,000 went directly to the Company and shall be utilized pursuant to the use of proceed stated in the Form S-1.
On July 27, 2023, the sole officer and director of the Company, Chee Yong Yee, tendered his resignations as Director, President, Chief Executive Officer, Secretary, and Treasurer of the Company, and appointed Mr. Zonghan Wu as new President, Chief Executive Officer, Secretary, Treasurer, and Director of the Company, effective July 27, 2023.
On July 18, 2024, the sole officer and director of the Company, Zonghan Wu, tendered his resignations as Director, President, Chief Executive Officer, Secretary, and Treasurer of the Company, and appointed Yunyuan Chen as new President, Chief Executive Officer, Secretary, Treasurer, and Director of the Company, effective July 18, 2024.
On March 04, 2025, the sole officer and director of the Company, Yunyuan Chen, tendered her resignations as President, and Chief Executive Officer of the Company. On June 05, 2025, Yunyuan Chen tendered her resignation as Director. Ms Chen will remain the Treasurer of the Company. The Company’s Board of Directors appointed Shiyong Zhao to serve as the Company’s Chief Executive Officer and Chairman, Fengjun Wang and Yidong Bao as Directors of the Company.
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Description of Business
Birdie Win Corporation is headquartered in Hong Kong. We provide financial literacy seminar services to Hong Kong individuals and families. Our mission is to improve the financial well-being of our clients.
The Company believes there is enormous opportunity in promoting, and at the same time profiting from financial literacy in Hong Kong. At present, the only service that has been provided by the Company is the one-on-one Personal Financial Literacy Seminar (herein referred as “PFL Seminar”). All other additional services are prospective, and have not, as of this point in time, been performed for any clients yet. We believe that we have the capacity to offer the services immediately upon securing an agreement with a client.
Our PFL Seminar focuses on elevating our clients’ financial literacy and teaching them responsible financial behaviors and rational attitudes towards financial management. Our PFL Seminar aims to improve clients’ awareness and capability to make rational financial decision throughout their life stages, which leads to sustained improvements in their financial behavior. We believe that raising financial literacy is a key to empower clients with the financial knowledge and skills to improve their financial well-being. Financially capable clients could interact responsibly with their financial service providers, which in turn builds a healthy financial lifestyle. At present, our PFL Seminar is taught solely by the Company’s President. We intend to hire additional instructors in the future, depending on the success of our operations, and will require that all instructors have relevant training/background and that the follow a standard of procedure (SOP), that has yet to be developed, in order to ensure that their lessons meet the quality standards we require.
Our PFL Seminar is a one-on-one workshop, presently conducted online via Zoom, which consists of four sessions and the clients are expected to devote at least three hours per session as elaborated below:
Session 1: Financial Management Knowledge, Tool and Resources
Session 1 of our PFL Seminar enlightens clients with the above concerns and goes into detail on the following key learning objectives:
| 1. | Knowledge of financial concepts; |
| 2. | Ability to live within means; |
| 3. | Management of expected and unexpected expenses; |
| 4. | Being vigilant to avoid financial scams; and |
| 5. | Ability to assess the risks and benefits of financial products and services. |
Session 2: Long-term Financial Planning Knowledge
Session 2 of our PFL Seminar enlightens clients with the above concerns and goes into detail on the following key learning objectives:
| 1. | The use of innovation guides and tools to improve long-term financial planning; |
| 2. | Awareness and knowledge of the benefits of seeking appropriate professional advice on financial planning; |
| 3. | The importance of voluntary savings and income diversification; and |
| 4. | The importance of long-term financial plans for retirement. |
The desired outcomes of this session are inculcating clients with the habit of long-term planning for different life stages or events, such as marriage, having children, performing pilgrimage, death and illness. Clients will also be aware of the importance of funding sufficiency to meet their future financial needs and retirement life.
Session 3: Protect Your Money
We believe it is increasingly important to be financially literate in this era of digitization, as online information can be overwhelming and even inaccurate. Furthermore, as new financial products and services, such as internet banking and mobile payments, are growing in popularity, the capability to validate and verify such information is crucial before making any financial decisions.
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Expectations of unrealistically high returns also increase the risk of falling victim to scams and illegal financial schemes. We believe with enough financial knowledge; our clients will be able to make the distinction between legitimate products and fraudulent schemes and be aware of avenues to seek help when in doubt.
Session 3 of our PFL Seminar enlightens clients with the above concerns and goes into detail on the following key learning objectives:
| 1. | Provide better understanding of risks and returns; |
| 2. | Improve awareness of the innovation of financial products and its implications; |
| 3. | Raise awareness on financial scams and fraud; and |
| 4. | Explain the risks of sophisticated financial products and services. |
Session 3 of PFL Seminar should increase clients’ awareness and understandings on the key features of certain financial products and services. They should also be able to identify suitable financial products based on their risk appetites and objectives and make rational financial decisions.
Session 4: Personal Financial Report Preparation and Analysis
Session 4 of our PFL Seminar equips our clients with the skills to generate their own Personal Financial Report by using third party financial planning software with goal-planning and scenario-based features. The Personal Financial Report should take into consideration of local financial markets system, social welfare system, quality of health care services, tax regulations and current economic indicators such as inflation rate, nominal real interest, regional GDP growth rate and unemployment rate.
We also educate our clients on how to analyze their Personal Financial Reports to understand their financial situations and evaluate to what extent their goals, needs and priorities can be met by their resources and current course of action. One useful function of the Personal Financial Report is financial ratio analysis which allows the client to evaluate their financial health. The financial ratio includes solvency ratio, investment assets to net worth ratio, debt to total assets ratio, debt to income ratio, liquidity ratio and saving ratio.
Based on the Personal Financial Report, we also equip clients with the skills needed to forecast their pre-retirement wealth accumulation and post-retirement expenses by assuming constant consumption and investment patterns. The Personal Financial Report also creates simulations of both optimistic and pessimistic wealth accumulation scenarios, including longevity risks. Additionally, if the client is married or in a long-term partnership, the plan should include survivorship considerations and projected financial scenarios for the surviving partner.
Session 4 of our PFL Seminar intends to empower our clients to be able to prepare and analyze their Personal Financial Report which provides guidance for rational decision-making and serves as both a roadmap to successful financial planning and a bulwark against potential mistakes or misdeeds. Our proposed content of the Personal Financial Report is as follows:
| 1. | Disclaimer | |
| 2. | Financial Overview | |
| 3. | Personal Information | |
| 4. | Balance Sheet | |
| 5. | Cash Flow | |
| 6. | Financial Ratios Analysis | |
| 7. | Financial Goals | |
| 8. | Insurance Coverage | |
| 9. | Investment Strategy |
We will not advise any specific insurance product or investment product issued by any financial institutes, including bank, insurance company, fund house, etc. This will enhance the independence and accuracy of the Personal Financial Report through avoidance of potential conflicts of interest. Instead of any specific insurance or investment product, we will recommend the proposed amount of sum insured for insurance portion while the asset class allocation for the investment strategy portion.
Once the client is satisfied with the Personal Financial Report generated, the client needs to decide the timing of implementation. We can accompany the client to visit different financial institutes and help to sort out the suitable products, which are relevant and consistent with their Personal Financial Reports, in order to avoid mis-selling or mis-matching between the client and products’ objective and risk.
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Personal Financial Report Review and Evaluation Program
Personal Financial Report Review and Evaluation Program enables our existing clients to understand how their investment portfolio is performing and whether their financial goals are likely to be achieved. Our clients can subscribe to the program after their Personal Financial Reports are generated. We can review and re-assess a client’s Personal Financial Report to check whether their portfolio management is in line with their investment strategy, and whether any changes are required to achieve the clients’ goals. During the program, the client can obtain a better picture on their goal achievement progress, process consistency and portfolio performance. Furthermore, if there is any update on our program, we will invite those existing clients to join the updated session at a discounted fee.
Pricing
We generate our revenues by providing PFL Seminar services to Hong Kong individuals and families. The one-time PFL seminar fees are typically a flat fee, which is currently proposed as $5,000 for each client .
Furthermore, we charge our clients who subscribe to our Personal Financial Report Review and Evaluation Program recurring consulting fees. The amount is negotiated on a case-by-case basis depending on the nature and extent of our services, such as investor coordination, investment advisory services and distribution of periodic product performance reports computed.
There were no material changes in the Company’s pricing during 2026 and 2025. The variation in revenue between the two years was primarily attributable to changes in the customer and participant mix. In 2025, services were provided to multiple participants under a corporate customer arrangement, whereas in 2026, services were primarily provided to individual customers.
Marketing Efforts
We believe word-of-mouth is an especially effective marketing tool for our business. We intend to engage in nationwide marketing initiatives to further raise our brand awareness while continuing to improve client satisfaction to strengthen our word-of-mouth referrals.
We expect to increase our marketing efforts through our President’s personal networks and industry association channels which have not, at this point of time, been fully identified. Our President leverages various resources in performing tasks, including their social connections and referrals from existing clients.
Additionally, we intend to bolster our professional reputation and image by showcasing our knowledge and industry expertise via marketing campaigns through various forms of media, including our website at www.birdiewin.com. We have undefined plans to initially market our services through webinars, the creation of a wide variety of white papers, newsletters, books, and other information offerings. Furthermore, we plan to begin a social media campaign utilizing blogs, twitter, Facebook, and LinkedIn. A targeted campaign is intended to be made to focus on individuals and families. At this point in time, we cannot state with any certainty when we will commence with the aforementioned marketing activities.
Competition
The financial literacy services industry is very competitive and fragmented in the market niche in which our Company operates. There are limited barriers to entry and new competitors frequently enter the market. A significant number of our competitors possess substantially greater resources than we possess. Additionally, we face substantial competition for potential clients and for technical and professional personnel from providers of similar specialties, which range from giant national wealth management firm, private banks and family offices headquartered in Hong Kong.
The majority of our competitors are banks, wealth management firms, and insurance brokers who aim to sell their own products by providing financial literacy services. As such, we feel that we have a competitive advantage over many of our competitors, in that we do not sell any specific insurance or investment product, and instead strive to maintain our independence and avoid potential conflicts of interest. We believe that our clients will feel assured that the quality of our services and recommendations are not hampered by the need to sell any additional products.
We believe that existing and new competitors will continue to improve their services and introduce new services with competitive pricing and performance characteristics. In periods of reduced demand for our services, we can either choose to maintain market share by reducing our prices to meet competition or maintain prices, which would likely sacrifice market share. Sales and overall profitability could be reduced in either case.
Employees
Currently, we have one employee which is our Chief Financial Officer, Yunyuan Chen. Currently, Yunyuan Chen has the flexibility to work on our business up to 15 hours per week, but is prepared to devote more time if necessary.
We do not presently have pension, health, annuity, insurance, stock options, profit sharing, or similar benefit plans; however, we may adopt plans in the future. There are presently no personal benefits available to our employee, Officer and/or Director. We have no employment agreements at this time with our officers and directors. We intend to hire more staffs to assist in the development and execution of our business operations.
Government Regulations
Birdie Win Corporation solely provides financial literacy seminar services, and we will not take part in any distribution of financial products, such as insurance or investment products. We are not required to obtain any license that we are aware of except possibly business registration licenses in jurisdictions we may intend to operate in.
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ITEM 1A. RISK FACTORS
We are a smaller reporting company as defined by Rule 12b-2 of the Securities Exchange Act of 1934 and are not required to provide the information under this item.
ITEM 1B. UNRESOLVED STAFF COMMENTS
We are a smaller reporting company as defined by Rule 12b-2 of the Securities Exchange Act of 1934 and are not required to provide the information under this item.
ITEM 1C. CYBERSECURITY
Managing Material Risks & Integrated Overall Risk Management
We have strategically integrated cybersecurity risk management into our broader risk management framework to promote a company-wide culture of cybersecurity risk management. This integration ensures that cybersecurity considerations are an integral part of our decision-making processes at every level. Our management team continuously evaluates and addresses cybersecurity risks in alignment with our business objectives and operational needs.
Oversee Third-Party Risk
Because
we are aware of the risks associated with
Risks from Cybersecurity Threats
We
have
Our organization prioritizes cybersecurity risk management, with leadership actively assessing and overseeing these risks. Our internal protocols require that significant cybersecurity risks be escalated to executive leadership, as well as to relevant management responsible for preventing, detecting, mitigating, and addressing cybersecurity incidents. These protocols ensure consistent and effective incident response, setting standards for internal notification and escalation. Additionally, they outline guidelines for external notifications, including disclosures to state or federal agencies or affected customers in the event of a cybersecurity incident. This structured framework supports our commitment to strong cybersecurity governance and risk management practices.
As of July 31, 2026, the Company has not identified any cybersecurity threats, including previous incidents, that have materially impacted our business strategy, results of operations, or financial condition. This assertion signifies our diligent efforts in managing and mitigating cybersecurity risks, contributing to the stability and continuity of our operations.
ITEM 2. DESCRIPTION OF PROPERTY
We do not own any real estate or other properties. Our office is located at Unit 8, 6/F, Wayson Commercial Building, 28 Connaught Road West, Hong Kong
We believe that our existing facilities are adequate for our current needs and that we will be able to lease suitable additional or alternative space on commercially reasonable terms if and when we need it.
ITEM 3. LEGAL PROCEEDINGS
From time to time, we may become involved in various lawsuits and legal proceedings which arise in the ordinary course of business. Litigation is subject to inherent uncertainties, and an adverse result in these or other matters may arise from time to time that may harm our business. There are currently no pending legal proceedings or claims that we believe will have a material adverse effect on our business, financial condition or operating results. None of our directors, officers or affiliates is involved in a proceeding adverse to our business or has a material interest adverse to our business.
ITEM 4. MINE SAFETY DISCLOSURES
Not applicable.
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ITEM 5. MARKET FOR COMMON EQUITY AND RELATED STOCKHOLDER MATTERS
The Company sole class of common equity is currently quoted under OTC Markets Pink Sheet under symbol BRWC since March 23, 2023. The Company believes that we do not have an established public trading market and we cannot assure you that there will be any liquidity for our common stock in the future and such quotation reflect inter-dealer prices, without retail mark-up, mark-down or commission and may not necessarily represent actual transactions.
Holders
As of July 31, 2026, we have 16 shareholders on record of our common stock.
Transfer Agent and Registrar
The transfer agent for our capital stock is Transfer Online, Inc, with an address at 512 SE Salmon St., Portland, OR 97214, United States and telephone number is +1 (503) 227-2950.
Penny Stock Regulations
The Securities and Exchange Commission has adopted regulations which generally define “penny stock” to be an equity security that has a market price of less than $5.00 per share. Our Common Stock, when and if a trading market develops, may fall within the definition of penny stock and be subject to rules that impose additional sales practice requirements on broker-dealers who sell such securities to persons other than established customers and accredited investors (generally those with assets in excess of $1,000,000, or annual incomes exceeding $200,000 individually, or $300,000, together with their spouse).
For transactions covered by these rules, the broker-dealer must make a special suitability determination for the purchase of such securities and have received the purchaser’s prior written consent to the transaction. Additionally, for any transaction, other than exempt transactions, involving a penny stock, the rules require the delivery, prior to the transaction, of a risk disclosure document mandated by the Securities and Exchange Commission relating to the penny stock market. The broker-dealer also must disclose the commissions payable to both the broker-dealer and the registered representative, current quotations for the securities and, if the broker-dealer is the sole market-maker, the broker-dealer must disclose this fact and the broker-dealer’s presumed control over the market. Finally, monthly statements must be sent disclosing recent price information for the penny stock held in the account and information on the limited market in penny stocks. Consequently, the “penny stock” rules may restrict the ability of broker-dealers to sell our Common Stock and may affect the ability of investors to sell their Common Stock in the secondary market.
In addition to the “penny stock” rules promulgated by the Securities and Exchange Commission, the Financial Industry Regulatory Authority (“FINRA”) has adopted rules that require that in recommending an investment to a customer, a broker-dealer must have reasonable grounds for believing that the investment is suitable for that customer. Prior to recommending speculative low-priced securities to their non-institutional customers, broker-dealers must make reasonable efforts to obtain information about the customer’s financial status, tax status, investment objectives and other information. Under interpretations of these rules, FINRA believes that there is a high probability that speculative low-priced securities will not be suitable for at least some customers. The FINRA requirements make it more difficult for broker-dealers to recommend that their customers buy our common stock, which may limit the investors’ ability to buy and sell our stock.
Dividends
Any future determination as to the declaration and payment of dividends on shares of our Common Stock will be made at the discretion of our board of directors out of funds legally available for such purpose. We are under no contractual obligations or restrictions to declare or pay dividends on our shares of Common Stock. In addition, we currently have no plans to pay such dividends. Our board of directors currently intends to retain all earnings for use in the business for the foreseeable future.
Recent Sales of Unregistered Securities
No securities have been sold by the Company during the period covered by this Form 10-K.
Purchases of Equity Securities by the Registrant and Affiliated Purchasers
We have not repurchased any shares of our common stock during the fiscal year ended July 31, 2026.
Other Stockholder Matters
None.
ITEM 6. SELECTED FINANCIAL DATA
We are a smaller reporting company as defined by Rule 12b-2 of the Securities Exchange Act of 1934 and are not required to provide the information under this item.
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ITEM 7. MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS
The following discussion and analysis of our results of operations and financial condition for fiscal year ended July 31, 2026 should be read in conjunction with our financial statements and the notes to those financial statements that are included elsewhere in this report. Some of the information contained in this management’s discussion and analysis or set forth elsewhere in this Annual Report, including information with respect to our plans and strategy for our business and related financing, includes forward looking statements that involve risks, uncertainties and assumptions. As a result of many factors, including those factors set forth in the “Risk Factors” section in Form S-1/A registration statement, filed on August 27, 2021, our actual results could differ materially from the results described in or implied by the forward-looking statements contained in this Annual Report.
Overview
Birdie Win Corporation is headquartered in Hong Kong. The Company’s executive office is located at Unit 8, 6/F, Wayson Commercial Building, 28 Connaught Road West, Hong Kong. We offer one-on-one Personal Financial Literacy Seminar services, with a focus on providing such services to customers in Hong Kong individuals or families.
Our cash and cash equivalents are $5,820 as of July 31, 2026. Our cash balance is not sufficient to fund our limited levels of operations for any period of time. In order to continue our current business plan and increase our current level of operations for the next twelve-month period, we require further funding.
For the year ended July 31, 2026, the Company incurred a net loss of $27,474 and a negative cash flow from operating activities of $14,549. As reflected in the financial statements, the Company had a working capital deficit of $13,104 and an accumulated deficit of $102,669. These conditions raise substantial doubt about the Company’s ability to continue as a going concern. The ability to continue as a going concern is dependent upon the Company’s profit generating operations in the future and/or obtaining the necessary financing to meet its obligations and repay its liabilities arising from normal business operations when they become due. These financial statements do not include any adjustments to the recoverability and classification of recorded asset amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern.
The Company expects to finance its operations primarily through cash flow from revenue and continuing financial support from a shareholder. In the event that we require additional funding to finance the growth of the Company’s current and expected future operations as well as to achieve our strategic objectives, the shareholder has indicated the intent and ability to provide additional financing.
No assurance can be given that any future financing, if needed, will be available or, if available, that it will be on terms that are satisfactory to the Company. Even if the Company is able to obtain additional financing, if needed, it may contain undue restrictions on its operations, in the case of debt financing, or cause substantial dilution for its stockholders, in the case of equity financing.
Results of operations for the year ended July 31, 2026 and 2025
Revenues
For the years ended July 31, 2026 and 2025, the Company has generated a revenue of $20,000 and $30,000 respectively. The revenue is generated through provision of Personal Financial Literacy Seminar (PFL Seminar) services to clients .
During 2025, the Company served one corporate customer and conducted six PFL Seminars for its employees. During 2026, the Company provided PFL Seminar services to four individual customers.
Accordingly, the decrease in revenue from 2025 to 2026 was primarily attributable to the change in customer and participant mix, rather than any material change in the Company’s pricing.
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General and Administrative Expenses
For the years ended July 31, 2026 and 2025, the Company incurred general and administrative expenses of $47,474 and $47,299 respectively. These were primarily comprised of audit fees, stock and registrar fees, legal fees and other professional fees , and stock-based compensation.
Included in general and administrative expenses were stock-based compensation expenses of $14,000 and $10,000 for the years ended July 31, 2026 and 2025, respectively, relating to shares issued to three directors of the Company. As the recipients were directors of the Company, these stock-based compensation expenses were considered related-party transactions.
Net Loss
For the years ended July 31, 2026 and 2025, the Company incurred a net loss of $27,474 and $17,299 respectively.
Liquidity and Capital Resources
The Company’s cash and cash equivalents has increased by $3,649, from $2,171 as of July 31, 2025 to $5,820 as of July 31, 2026. The accompanying financial statements have been prepared on a going concern basis, which contemplates the realization of assets and the settlement of liabilities and commitments in the normal course of business.
Cash (Used in) / Provided by Operating Activities
For the year ended July 31, 2026, net cash used in operating activities was $14,549. Cash used in operating activities was attributable to net loss from operation, and increase in prepayments of $1,075, and a non-cash stock-based compensation expense of $14,000 related to consulting services.
For the year ended July 31, 2025, net cash provided by operating activities was $326. Cash provided by operating activities was attributable to net loss from operation, increase in prepayment, decrease in accrued liabilities, decrease in stock based compensation, and decrease in other payable.
Cash Used in Investing Activity
For the year ended July 31, 2026, the Company has used $0 in investing activity.
For the year ended July 31, 2025, the Company has used $0 in investing activity.
Cash Provided by Financing Activity
For the year ended July 31, 2026, the Company has received $18,198 from financing activity.
For the year ended July 31, 2025, the Company has received $0 from financing activity.
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Off-Balance Sheet Arrangement
We have no significant off-balance sheet arrangements that have or are reasonably likely to have a current or future effect on our financial condition, changes in our financial condition, revenues or expenses, results of operations, liquidity, capital expenditures or capital resources that are material to our stockholders as of July 31, 2026.
Contractual Obligation
As a smaller reporting company, we are not required to provide the aforementioned information.
ITEM 7A. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK
We are a smaller reporting company as defined by Rule 12b-2 of the Securities Exchange Act of 1934 and are not required to provide the information under this item.
ITEM 8. FINANCIAL STATEMENTS AND SUPPLEMENTARY DATA
The financial statements required by this item are located following the signature page of this Annual Report.
ITEM 9. CHANGES IN AND DISAGREEMENTS WITH ACCOUNTANTS ON ACCOUNTING AND FINANCIAL DISCLOSURE
Not Applicable
ITEM 9A. CONTROLS AND PROCEDURES
Evaluation of Disclosure Controls and Procedures
We conducted an evaluation under the supervision and with the participation of our management, including our Chief Executive Officer, of the effectiveness of the design and operation of our disclosure controls and procedures. The term “disclosure controls and procedures”, as defined in Rules 13a-15(e) and 15d-15(e) under the Securities and Exchange Act of 1934, as amended (“Exchange Act”), means controls and other procedures of a company that are designed to ensure that information required to be disclosed by the company in the reports it files or submits under the Exchange Act is recorded, processed, summarized and reported, within the time periods specified in the Securities and Exchange Commission’s rules and forms. Disclosure controls and procedures also include, without limitation, controls and procedures designed to ensure that information required to be disclosed by a company in the reports that it files or submits under the Exchange Act is accumulated and communicated to the company’s management, including its principal executive and principal financial officers, or persons performing similar functions, as appropriate, to allow timely decisions regarding required disclosure. Based on this evaluation, our Chief Executive Officer concluded as of July 31, 2026, that our disclosure controls and procedures were not effective. The matters involving internal controls and procedures that our management considered to be material weaknesses under the standards of the Public Company Accounting Oversight Board were: (1) lack of a functioning audit committee due to a lack of a majority of independent members and a lack of a majority of outside directors on our board of directors, resulting in ineffective oversight in the establishment and monitoring of required internal controls and procedures; (2) inadequate segregation of duties and effective risk assessment ; (3) insufficient written policies and procedures for accounting and financial reporting with respect to the requirements and application of both US GAAP and SEC guidelines; and (4) lack of internal audit function due to the fact that the Company lacks qualified resources to perform the internal audit functions properly and that the scope and effectiveness of the internal audit function are yet to be developed. The aforementioned material weaknesses were identified by our Chief Executive Officer in connection with the review of our financial statements as of July 31, 2026.
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Management believes that the material weaknesses set forth in items (2) and (3) above did not have an effect on our financial results. However, management believes that the lack of a functioning audit committee and the lack of a majority of outside directors on our board of directors results in ineffective oversight in the establishment and monitoring of required internal controls and procedures, which could result in a material misstatement in our financial statements in future periods.
Management’s Report on Internal Control Over Financial Reporting
Our management is responsible for establishing and maintaining adequate internal control over financial reporting as defined in Rules 13a-15(f) and 15d-15(f) under the Exchange Act. Our internal control over financial reporting is designed to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles. The internal controls for the Company are provided by executive management’s review and approval of all transactions. Our internal control over financial reporting also includes those policies and procedures that:
| ● | Pertain to the maintenance of records that in reasonable detail accurately and fairly reflect the transactions and dispositions of the assets of the Company; | |
| ● | Provide reasonable assurance that transactions are recorded as necessary to permit preparation of financial statements in accordance with accounting principles generally accepted in the United States of America and that receipts and expenditures of the Company are being made only in accordance with authorizations of management and directors of the Company; and | |
| ● | Provide reasonable assurance regarding prevention or timely detection of unauthorized acquisition, use or disposition of the Company’s assets that could have a material effect on the financial statements. |
Because of its inherent limitations, internal control over financial reporting may not prevent or detect misstatements. Also, projections of any evaluation of effectiveness to future periods are subject to the risk that controls may become inadequate because of changes in conditions, or that the degree of compliance with the policies or procedures may deteriorate.
Management assessed the effectiveness of the Company’s internal control over financial reporting as of July 31, 2026. In making this assessment, management used the criteria set forth by the Committee of Sponsoring Organizations of the Treadway Commission in Internal Control-Integrated Framework. Management’s assessment included an evaluation of the design of our internal control over financial reporting and testing of the operational effectiveness of these controls.
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Based on this assessment, management has concluded that as of July 31, 2026, our internal control over financial reporting was not effective to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with U.S. generally accepted accounting principles. In an effort to remediate the identified material weaknesses and other deficiencies and enhance our internal controls, we have initiated, or plan to initiate, the following series of measures:
We will increase our personnel resources and technical accounting expertise within the accounting function. We will create a position to segregate duties consistent with control objectives. And, we plan to appoint one or more outside directors to our board of directors who shall be appointed to an audit committee resulting in a fully functioning audit committee who will undertake the oversight in the establishment and monitoring of required internal controls and procedures such as reviewing and approving estimates and assumptions made by management when funds are available to us.
We anticipate that these initiatives will be at least partially, if not fully, implemented by the end of fiscal year 2026.
Changes in Internal Control over Financial Reporting
There was no change in our internal controls over financial reporting that occurred during the period covered by this Report, which has materially affected, or is reasonably likely to materially affect, our internal controls over financial reporting:
This annual report does not include an attestation report of the Company’s registered independent public accounting firm regarding internal control over financial reporting. Management’s report was not subject to attestation by the Company’s registered independent public accounting firm pursuant to rules of the Securities and Exchange Commission that permit the Company to provide only management’s report in this Annual Report on Form 10-K.
ITEM 9B. OTHER INFORMATION
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PART III
ITEM 10. DIRECTORS, EXECUTIVE OFFICERS AND CORPORATE GOVERNANCE
Set forth below are the present directors and executive officers of the Company. Note that there are no other persons who have been nominated or chosen to become directors nor are there any other persons who have been chosen to become executive officers. There are no arrangements or understandings between any of the directors, officers and other persons pursuant to which such person was selected as a director or an officer. Directors are elected to serve until the next annual meeting of stockholders and until their successors have been elected and have qualified. Officers are appointed to serve until the meeting of the board of directors following the next annual meeting of stockholders and until their successors have been elected and qualified.
| Name | Age | Positions and Offices | ||
| Shiyong Zhao | 46 | Chief Executive Officer, President, Secretary, Chairman | ||
| Yunyuan Chen | 52 | Chief Financial Officer | ||
| Yidong Bao | 43 | Director | ||
| Fengjun Wang | 54 | Director | ||
Shiyong Zhao - Chief Executive Officer, President, Secretary, Chairman
Shiyong Zhao worked for Distributed Storage Research Center of China Development Research Institute, as Director in Guangdong and Hong Kong from 2017 to 2024, and is Managing Director of Maitian Digital Technology Group Co., Ltd. Shiyong Zhao holds a Master’s Degree in Business Administration awarded by Tsinghua University in 2020.
Shiyong Zhao currently acts as the President, Chief Executive Officer, Secretary, and Chairman of Birdie Win Corporation, specializing in business growth, profitable growth and marketing.
Yunyuan Chen – Chief Financial Officer
Yunyuan Chen worked for Zhaoqing Guangrong Investment Management Co., Ltd. as Director in Guangdong and Hong Kong from 2007 to 2010, worked for Hong Kong Tims Investment Ltd as Director from 2011 to 2015, and is Managing Director of Shenzhen Qianhai Rongjian Fund Management Co., Ltd. Yunyuan Chen holds a Master’s Degree in Business Administration awarded by Sun Yat-Sen University in 2006.
Yunyuan Chen currently acts as the Chief Financial Officer of Birdie Win Corporation.
Yidong Bao - Director
Yidong Bao worked at China Gold Exchange. as Director in Shanghai from 2005 to 2012, worked for GKFX as foreign exchange trader from 2012 to 2018, and is Managing Director of West Coast No. 1 Securities Private Equity Fund. Yidong Bao holds a Master’s Degree in Business Administration awarded by Shanghai University of Finance and Economics in 2016.
Yidong Bao currently acts as the Director of Birdie Win Corporation.
Fengjun Wang - Director
Fengjun Wang worked at Shengyang Zhuojin Construction Engineering Co., Ltd., as Director in Shanghai from 2003 to 2013, worked for Shengyang Guangjin Construction Engineering Co., Ltd as director from 2014 to 2019, and is Managing Director of Shengyang Feituo Construction Engineering Co., Ltd. Fengjun Wang holds a Bachelor’s Degree in Beijing Jili University in 1995.
Fengjun Wang currently acts as the Director of Birdie Win Corporation.
Corporate Governance
The Company promotes accountability for adherence to honest and ethical conduct; endeavors to provide full, fair, accurate, timely and understandable disclosure in reports and documents that the Company files with the Securities and Exchange Commission and in other public communications made by the Company; and strives to be compliant with applicable governmental laws, rules and regulations. The Company has not formally adopted a written code of business conduct and ethics that governs the Company’s employees, officers and Directors as the Company is not required to do so.
In lieu of an Audit Committee, the Company’s Board of Directors, is responsible for reviewing and making recommendations concerning the selection of outside auditors, reviewing the scope, results and effectiveness of the annual audit of the Company’s financial statements and other services provided by the Company’s independent public accountants. The Board of Directors and the Chief Executive Officer of the Company review the Company’s internal accounting controls, practices and policies.
Committees of the Board
Our Company currently does not have nominating, compensation, or audit committees or committees performing similar functions nor does our Company have a written nominating, compensation or audit committee charter. Our Director(s) believe that it is not necessary to have such committees, at this time, because the Directors can adequately perform the functions of such committees.
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Audit Committee Financial Expert
Our Board of Directors has determined that we do not have a board member that qualifies as an “audit committee financial expert” as defined in Item 407(D)(5) of Regulation S-K, nor do we have a Board member that qualifies as “independent” as the term is used in Item 7(d)(3)(iv)(B) of Schedule 14A under the Securities Exchange Act of 1934, as amended, and as defined by Rule 4200(a)(14) of the FINRA Rules.
The Company does not currently have a separately constituted audit committee. Accordingly, the Board of Directors currently performs certain oversight functions that would otherwise be performed by an audit committee. However, the Company recognizes that the absence of a functioning audit committee and independent directors limits the effectiveness of its oversight of internal controls and financial reporting. As discussed in Item 9A, this governance structure has contributed to deficiencies in the Company’s internal control over financial reporting. The Company believes that retaining an independent director who would qualify as an “audit committee financial expert” would currently be costly and burdensome given the Company’s present stage of development and limited financial resources. The Company intends to continue evaluating its corporate governance structure as its business develops.
Involvement in Certain Legal Proceedings
Our Directors and our Officers have not been involved in any of the following events during the past ten years:
| 1. | 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 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 competent jurisdiction, permanently or temporarily enjoining, barring, suspending or otherwise limiting his/her involvement in any type of business, securities or banking activities; or |
| 4. | being found by a court of competent jurisdiction (in a civil action), the Commission or the Commodity Futures Trading Commission to have violated a federal or state securities or commodities law, and the judgment has not been reversed, suspended, or vacated. |
| 5. | Such person was found by a court of competent jurisdiction in a civil action or by the Commission to have violated any Federal or State securities law, and the judgment in such civil action or finding by the Commission has not been subsequently reversed, suspended, or vacated; |
| 6. | Such person was found by a court of competent jurisdiction in a civil action or by the Commodity Futures Trading Commission to have violated any Federal commodities law, and the judgment in such civil action or finding by the Commodity Futures Trading Commission has not been subsequently reversed, suspended or vacated; |
| 7. | Such person was the subject of, or a party to, any Federal or State judicial or administrative order, judgment, decree, or finding, not subsequently reversed, suspended or vacated, relating to an alleged violation of: (i) Any Federal or State securities or commodities law or regulation; or(ii) Any law or regulation respecting financial institutions or insurance companies including, but not limited to, a temporary or permanent injunction, order of disgorgement or restitution, civil money penalty or temporary or permanent cease-and-desist order, or removal or prohibition order; or(iii) Any law or regulation prohibiting mail or wire fraud or fraud in connection with any business entity; or |
| 8. | Such person was the subject of, or a party to, any sanction or order, not subsequently reversed, suspended or vacated, of any self-regulatory organization (as defined in Section 3(a)(26) of the Exchange Act (15 U.S.C. 78c(a)(26))), any registered entity (as defined in Section 1(a)(29) of the Commodity Exchange Act (7 U.S.C. 1(a)(29))), or any equivalent exchange, association, entity or organization that has disciplinary authority over its members or persons associated with a member. |
Independence of Directors
We are not required to have independent members of our Board of Directors, and do not anticipate having independent Directors until such time as we are required to do so.
Code of Ethics
We have not adopted a formal Code of Ethics. The Board of Directors evaluated the business of the Company and the number of employees and determined that since the business is operated by a small number of persons, general rules of fiduciary duty and federal and state criminal, business conduct and securities laws are adequate ethical guidelines. In the event our operations, employees and/or Directors expand in the future, we may take actions to adopt a formal Code of Ethics.
Shareholder Proposals
Our Company does not have any defined policy or procedural requirements for shareholders to submit recommendations or nominations for Directors. The Board of Directors believes that, given the stage of our development, a specific nominating policy would be premature and of little assistance until our business operations develop to a more advanced level. Our Company does not currently have any specific or minimum criteria for the election of nominees to the Board of Directors and we do not have any specific process or procedure for evaluating such nominees. The Board of Directors will assess all candidates, whether submitted by management or shareholders, and make recommendations for election or appointment.
A shareholder who wishes to communicate with our Board of Directors may do so by directing a written request addressed to our President, at the address appearing on the first page of this Information Statement.
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SECTION 16(A) BENEFICIAL OWNERSHIP REPORTING COMPLIANCE
Section 16(a) of the Securities Exchange Act requires our executive officers and directors, and persons who own more than 10% of our common stock, to file reports regarding ownership of, and transactions in, our securities with the Securities and Exchange Commission and to provide us with copies of those filings. Based solely on our review of the copies of such forms furnished to us and written representations by our officers and directors regarding their compliance with applicable reporting requirements under Section 16(a) of the Exchange Act, we believe that all Section 16(a) filing requirements for our executive officers, directors and 10% stockholders were met during the year ended July 31, 2026.
ITEM 11. EXECUTIVE COMPENSATION
MANAGEMENT COMPENSATION
The following tables set forth certain information about compensation paid, earned or accrued for services by our Executive Officer for the fiscal years ended July 31, 2026 and 2025:
Summary Compensation Table
| Summary Compensation Table | ||||||||||||||||||||||||||||||||||
Name and principal position (a) | Year ended July 31 (b) | Salary ($) (c) | Bonus ($) (d) | Stock Compensation ($) (e) | Option Awards ($) (f) | Non-Equity Incentive Plan Compensation ($) (g) | Nonqualified Deferred Compensation Earnings ($) (h) | All Other Compensation ($) (i) | Total ($) (j) | |||||||||||||||||||||||||
| Shiyong Zhao (1), Chief Executive Officer, President, Secretary, Chairman | 2026 | $ | - | - | - | - | - | - | - | - | ||||||||||||||||||||||||
| Yunyuan Chen (2), Chief Financial Officer | 2026 | $ | - | - | - | - | - | - | - | - | ||||||||||||||||||||||||
| Yidong Bao (3), Director | 2026 | $ | - | - | - | - | - | - | - | - | ||||||||||||||||||||||||
| Fengjun Wang (4), Director | 2026 | $ | - | - | - | - | - | - | - | - | ||||||||||||||||||||||||
| Shiyong Zhao (1), Chief Executive Officer, President, Secretary, Chairman | 2025 | $ | - | - | 360,000 common stock | - | - | - | - | $ | 9,000 | |||||||||||||||||||||||
| Yunyuan Chen (2), Chief Financial Officer | 2025 | $ | - | - | - | - | - | - | - | - | ||||||||||||||||||||||||
| Yidong Bao (3), Director | 2025 | $ | - | - | 300,000 common stock | - | - | - | - | $ | 7,500 | |||||||||||||||||||||||
| Fengjun Wang (4), Director | 2025 | $ | - | - | 300,000 common stock | - | - | - | - | $ | 7,500 | |||||||||||||||||||||||
| (1) | Shiyong Zhao has served as President, Chief Executive Officer, Secretary, and Chairman since March 04, 2025. Prior to that date, Yunyuan Chen served as President, Chief Executive Officer, Secretary, Treasurer, and Director from July 18, 2024 to March 04, 2025. | |
| (2) | Yunyuan Chen served as President, Chief Executive Officer from July 18, 2024 to March 04, 2025. On March 04, 2025, Yunyuan Chen resigned from her positions as the Company’s President and Chief Executive Officer. On June 05, 2025, Yunyuan Chen resigned from her positions as Director. Ms Chen will remain the Treasurer of the Company. | |
| (3) | Yidong Bao has served as Director since March 04, 2025. | |
| (4) | Fengjun Wang has served as Director since March 04, 2025. |
Stock Option Grants
We have not granted any stock options to our executive officers since our incorporation.
Employment Agreements
During the year ended July 31, 2025, the Company issued an aggregated of 960,000 shares of its common stock at $0.025 per share, totaling $24,000, as consideration for consulting services provided by three newly appointed directors , Shiyong Zhao, Yidong Bao, and Fengjun Wang.
Compensation Discussion and Analysis
Director Compensation
During the year ended July 31, 2026, our Board of Directors did not receive any consideration for their services as members of the Board of Directors. During the year ended July 31, 2025, the Company issued an aggregated of 960,000 shares of its common stock at $0.025 per share, totaling $24,000, as consideration for consulting services provided by three newly appointed directors , Shiyong Zhao, Yidong Bao, and Fengjun Wang.
Executive Compensation Philosophy
Our Board of Directors determines the compensation given to our executive officers in their sole determination. Our Board of Directors reserves the right to pay our executive or any future executives a salary, and/or issue them shares of common stock in consideration for services rendered and/or to award incentive bonuses which are linked to our performance, as well as to the individual executive officer’s performance. This package may also include long-term stock-based compensation to certain executives, which is intended to align the performance of our executives with our long-term business strategies. Additionally, while our Board of Directors has not granted any performance base stock options to date, the Board of Directors reserves the right to grant such options in the future, if the Board in its sole determination believes such grants would be in the best interests of the Company.
Incentive Bonus
The Board of Directors may grant incentive bonuses to our executive officer and/or future executive officers in its sole discretion, if the Board of Directors believes such bonuses are in the Company’s best interest, after analyzing our current business objectives and growth, if any, and the amount of revenue we are able to generate each month, which revenue is a direct result of the actions and ability of such executives.
Long-term, Stock Based Compensation
In order to attract, retain and motivate executive talent necessary to support the Company’s long-term business strategy we may award our executive and any future executives with long-term, stock-based compensation in the future, at the sole discretion of our Board of Directors, which we do not currently have any immediate plans to award.
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ITEM 12. SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND MANAGEMENT AND RELATED STOCKHOLDER MATTERS
As of July 31, 2026, the Company has 6,720,000 shares of common stock issued and outstanding, which number of issued and outstanding shares of common stock have been used throughout this report.
Name and Address of Beneficial Owner | Shares of Common Stock Beneficially Owned | Common Stock Voting Percentage Beneficially Owned | Voting Shares of Preferred Stock | Preferred Stock Voting Percentage Beneficially Owned | Total Voting Percentage Beneficially Owned | |||||||||||||||
| Executive Officers and Directors | ||||||||||||||||||||
Shiyong Zhao President, Secretary, Chief Executive Officer, and Chairman | 2,700,000 | 40.2 | % | - | - | 40.2 | % | |||||||||||||
Yunyuan Chen (1) Chief Financial Officer | 10,000 | 0.1 | % | - | - | 0.1 | % | |||||||||||||
Yidong Bao Director | 300,000 | 4.5 | % | - | - | 4.5 | % | |||||||||||||
Fengjun Wang Director | 300,000 | 4.5 | % | - | - | 4.5 | % | |||||||||||||
| 5% or Greater Shareholders | - | - | - | - | - | |||||||||||||||
*Officers and or Directors who may hold a 5% or greater controlling interest in the Company are included above, but only under the subtitle, “Executive Officers and Directors”.
(1) Yunyuan Chen is a controlling director/shareholder of TOPP Holdings Group Ltd and owns 100% of the issued and outstanding shares of TOPP Holdings Group Ltd, therefore, the table above includes the share ownership of TOPP Holdings Group Ltd with Yunyuan Chen.
Beneficial ownership has been determined in accordance with Rule 13d-3 under the Exchange Act. Under this rule, certain shares may be deemed to be beneficially owned by more than one person (if, for example, persons share the power to vote or the power to dispose of the shares). In addition, shares are deemed to be beneficially owned by a person if the person has the right to acquire shares (for example, upon exercise of an option or warrant) within 60 days of the date as of which the information is provided. In computing the percentage ownership of any person, the amount of shares is deemed to include the amount of shares beneficially owned by such person by reason of such acquisition rights. As a result, the percentage of outstanding shares of any person as shown in the following table does not necessarily reflect the person’s actual voting power at any particular date.
ITEM 13. CERTAIN RELATIONSHIPS AND RELATED TRANSACTIONS, DIRECTOR INDEPENDENCE
Except as set forth below, the Company had not entered into any transactions with our officers or directors, or persons nominated for these positions, beneficial owners of 5% or more of our common stock, or family members of these persons wherein the amount involved in the transaction or a series of similar transactions exceeded the lesser of $120,000 or 1% of the average of our total assets for the last three fiscal years.
On July 18, 2024, a Stock Purchase Agreement was entered into between TTTOP International Ltd (the “Seller”) and TOPP Holdings Group Ltd (the “Purchaser”), whose controlling person is Yunyuan Chen, wherein the Purchaser purchased 3,350,000 shares of Common Shares, par value $0.001 per share (the “Shares”), of Birdie Win Corporation, a Nevada corporation (the “Company”). As a result, the Purchaser became an approximately 58.2% holder of the voting rights of the issued and outstanding shares of the Company, on a fully-diluted basis, and became the controlling shareholder. The transaction was completed on July 19, 2024 (the “Closing date”). The consideration paid for each share was $0.1194. The source of the cash consideration for the Shares was personal fund of the controlling person of Purchaser.
On July 18, 2024, the sole officer and director of the Company, Zonghan Wu, tendered his resignations as Director, President, Chief Executive Officer, Secretary, and Treasurer of the Company, and appointed Yunyuan Chen as new President, Chief Executive Officer, Secretary, Treasurer, and Director of the Company, effective July 18, 2024.
On March 24, 2025, a Stock Purchase Agreement was entered into between TOPP Holdings Group Ltd (the “Seller”), whose controlling person is Yunyuan Chen, and Shiyong Zhao (the “Purchaser”), wherein the Purchaser purchased 2,640,000 shares of Common Shares from the Seller, par value $0.001 per share (the “Shares”), of Birdie Win Corporation, a Nevada corporation (the “Company”). In addition, Mr. Zhao was issued 360,000 shares for consulting services, resulting in an aggregate of 3,000,000 shares acquired by Mr. Zhao, representing approximately 44.6% of the voting rights of the Company at that time. On May 23, 2025, Mr. Zhao sold 300,000 shares to Yueqin Chen. Following the sale, Mr. Zhao held 2,700,000 shares, representing approximately 40.2% of the Company’s outstanding voting shares. Yunyuan Chen, through TOPP Holdings Group Ltd., previously held 3,350,000 shares acquired from TTTOP International Ltd. On March 24, 2025, 2,640,000 shares were sold to Shiyong Zhao, 300,000 shares were sold to Jiang Xu, and 300,000 shares were sold to Zhixia Zhao. On May 14, 2025, an additional 100,000 shares were sold to Hongliang Xu. Following these transactions, Ms. Chen retained 10,000 shares through TOPP Holdings Group Ltd.
On February 1, 2025, loans totaling $7,965 previously due to Zonghan Wu and Yunyuan Chen were forgiven.
During the year ended July 31, 2025, the Company issued an aggregate of 960,000 shares of common stock at $0.025 per share, with an aggregate value of $24,000, as consideration for consulting services provided by three newly appointed directors, Shiyong Zhao, Yidong Bao and Fengjun Wang. Of the total stock-based compensation, $10,000 was recognized as consulting service expense during the year ended July 31, 2025 and $14,000 was recognized as consulting service expense during the year ended July 31, 2026.
During the year ended July 31, 2026, director Yidong Bao advanced an aggregate of $18,198 to the Company. The amount remains outstanding as of July 31, 2026. Mr. Bao has indicated that he does not currently intend to request repayment of the outstanding balance.
| 18 |
Review, Approval and Ratification of Related Party Transactions
Given our small size and limited financial resources, we have not adopted formal policies and procedures for the review, approval or ratification of transactions, such as those described above, with our executive officer(s), Director(s) and significant stockholders. We intend to establish formal policies and procedures in the future, once we have sufficient resources and have appointed additional Directors, so that such transactions will be subject to the review, approval or ratification of our Board of Directors, or an appropriate committee thereof. On a moving forward basis, our Directors will continue to approve any related party transaction.
ITEM 14. PRINCIPAL ACCOUNTING FEES AND SERVICES
Audit Fees
The following table sets forth the aggregate fees billed to the Company by its independent registered public accounting firms for the fiscal years ended July 31, 2026 and 2025. We have engaged JP Centurion & Partners PLT as our independent registered public accounting firm since July 01, 2021.
| ACCOUNTING FEES AND SERVICES | 2026 | 2025 | ||||||
| Audit fees | $ | 12,500 | $ | 12,500 | ||||
The category of “Audit fees” includes fees for our annual audit, quarterly reviews and services rendered in connection with regulatory filings with the SEC, such as the issuance of comfort letters and consents.
All of the professional services rendered by principal accountants for the audit of our annual financial statements that are normally provided by the accountant in connection with statutory and regulatory filings or engagements for last two fiscal years were approved by our board of directors.
| 19 |
PART IV
ITEM 15. EXHIBITS AND FINANCIAL STATEMENT SCHEDULES
(a) Financial Statements
The following are filed as part of this report:
Financial Statements
The following financial statements of Birdie Win Corporation and Report of Independent Registered Public Accounting Firm are presented in the “F” pages of this Report:
| Page | |
| Audited Financial Statements | |
| REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM | F-2 |
| BALANCE SHEETS | F-3 |
| STATEMENT OF OPERATIONS AND COMPREHENSIVE LOSS | F-4 |
| STATEMENT OF CHANGES IN STOCKHOLDERS’ EQUITY | F-5 |
| STATEMENT OF CASH FLOWS | F-6 |
| NOTES TO FINANCIAL STATEMENTS | F-7 – F-13 |
(b) Exhibits
The following exhibits are filed herewith:
| 31.1 | Rule 13(a)-14(a)/15(d)-14(a) Certification of principal executive officer, principal financial officer* | |
| 32.1 | Section 1350 Certification of principal executive officer, principal financial officer and principal accounting officer* | |
| 101.INS* | Inline XBRL Instance Document | |
| 101.SCH* | Inline XBRL Taxonomy Extension Schema Document | |
| 101.CAL* | Inline XBRL Taxonomy Extension Calculation Linkbase | |
| 101.DEF* | Inline XBRL Taxonomy Extension Definition Linkbase | |
| 101.LAB* | Inline XBRL Taxonomy Extension Labels Linkbase | |
| 101.PRE* | Inline XBRL Taxonomy Extension Presentation Linkbase | |
| 104* | Cover Page Interactive Data File (embedded within the Inline XBRL document) |
*Filed herewith
ITEM 16. FORM 10-K SUMMARY
As permitted, the registrant has elected not to supply a summary of information required by Form 10-K.
| 20 |
SIGNATURES
Pursuant to the requirements of Section 13 or 15(d) of the Securities Exchange Act of 1934, the Registrant has duly caused this Report to be signed on its behalf by the undersigned, thereunto duly authorized.
| Birdie Win Corporation | ||
| Date: October 13, 2026 | By: | /s/ Shiyong Zhao |
| Shiyong Zhao | ||
| Chief Executive Officer, President, Secretary, | ||
| and Chairman | ||
| (Principal Executive Officer) | ||
| Date: October 13, 2026 | By: | /s/ Yunyuan Chen |
| Yunyuan Chen | ||
| Chief Financial Officer | ||
| (Principal Financial | ||
| Officer, Principal Accounting Officer) | ||
Pursuant to the requirements of the Securities Exchange Act of 1934, this report has been signed below by the following persons on behalf of the Registrant, and in the capacities and on the dates indicated:
| Signature | Title | Date | ||
| /s/ Shiyong Zhao | Chief Executive Officer, President, Secretary, Chairman | |||
| Shiyong Zhao | (Principal Executive Officer) | October 13, 2026 | ||
| /s/ Yunyuan Chen | Chief Financial Officer | |||
| Yunyuan Chen | (Principal Financial Officer and Principal Accounting Officer) |
October 13, 2026 | ||
| /s/ Yidong Bao | Director | |||
| Yidong Bao | (Board Director) | October 13, 2026 | ||
| /s/ Fengjun Wang | Director | |||
| Fengjun Wang | (Board Director) | October 13, 2026 |
| 21 |
BIRDIE WIN CORPORATION
INDEX TO FINANCIAL STATEMENTS
| Page | |
| Audited Financial Statements | |
| REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM (PCAOB ID: 6723) | F-2 |
| BALANCE SHEETS | F-3 |
| STATEMENT OF OPERATIONS AND COMPREHENSIVE LOSS | F-4 |
| STATEMENT OF CHANGES IN STOCKHOLDERS’ EQUITY | F-5 |
| STATEMENT OF CASH FLOWS | F-6 |
| NOTES TO FINANCIAL STATEMENTS | F-7 – F-13 |
| F-1 |
Report of Independent Registered Public Accounting Firm
The Board of Directors and Stockholders
of Birdie Win Corporation
Unit 8, 6/F, Wayson Commercial Building
28 Connaught Road West
Hong Kong
Opinion on the Financial Statements
Substantial Doubt About the Entity’s Ability to Continue as a Going Concern
The accompanying financial statements have been prepared assuming that the Company will continue as a going concern. As discussed in Note 2 to the financial statements, for the year ended July 31, 2026, the Company incurred a net loss of $27,474 and negative cash outflow from operating activities of $14,549. As of July 31, 2026, the Company had a working capital deficit of $13,104 and an accumulated deficit of $102,669. These conditions raise substantial doubt about the Company’s ability to continue as a going concern. Management’s plans in regard to these matters are also described in Note 2. The financial statements do not include any adjustments that might result from the outcome of this uncertainty.
Basis for Opinion
These financial statements are the responsibility of the Company’s management. Our responsibility is to express an opinion on the Company’s financial statements based on our audit. We are a public accounting firm registered with the Public Company Accounting Oversight Board (United States) (“PCAOB”) and are required to be independent with respect to the Company in accordance with the U.S. federal securities laws and the applicable rules and regulations of the Securities and Exchange Commission and the PCAOB.
We conducted our audit in accordance with the standards of the PCAOB. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement, whether due to error or fraud. The Company is not required to have, nor were we engaged to perform, an audit of its internal control over financial reporting. As part of our audits we are required to obtain an understanding of internal control over financial reporting but not for the purpose of expressing an opinion on the effectiveness of the 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 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 Audit Matters
Critical audit matters are matters arising from the current period audit of the financial statements that were communicated or required to be communicated to the Board of Directors (Those Charged with Governance) and that: (1) relate to accounts or disclosures that are material to the financial statements and (2) involved our especially challenging, subjective, or complex judgements. We determined that there are no critical audit matters .
/s/ JP Centurion & Partners PLT
We have served as the Company’s auditor since 2021.
October 13, 2026
| F-2 |
Item 1. Financial Statements
BIRDIE WIN CORPORATION
BALANCE SHEETS
AS OF JULY 31, 2026 AND 2025
(AUDITED)
(CURRENCY EXPRESSED IN UNITED STATES DOLLARS (“US$”), EXCEPT FOR NUMBER OF SHARES)
| As of | As of | |||||||
| July 31, 2026 | July 31, 2025 | |||||||
| ASSETS | ||||||||
| Current assets | ||||||||
| Cash and cash equivalents | $ | $ | ||||||
| Accounts receivable | ||||||||
| Prepayment
(including $ and $ | ||||||||
| Total current assets | ||||||||
| Non - current asset | ||||||||
| Plant and equipment, net | $ | $ | ||||||
| Total non - current asset | ||||||||
| TOTAL ASSETS | $ | $ | ||||||
| LIABILITIES AND STOCKHOLDERS’ EQUITY | ||||||||
| Current liabilities | ||||||||
| Accrued liabilities | $ | $ | ||||||
| Amount owing to director | ||||||||
| Total current liabilities | ||||||||
| Total liabilities | $ | $ | ||||||
| Stockholders’ equity | ||||||||
| Common stock – Par value $ ; Authorized: shares; Issued and outstanding: shares as of July 31, 2026 and July 31, 2025, respectively | $ | $ | ||||||
| Additional paid in capital | ||||||||
| Accumulated deficit | ( | ) | ( | ) | ||||
| Total stockholders’ equity | $ | ( | ) | $ | ||||
| TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY | $ | $ | ||||||
The accompanying notes are an integral part of these financial statements.
| F-3 |
BIRDIE WIN CORPORATION
STATEMENT OF OPERATIONS AND COMPREHENSIVE LOSS
FOR THE YEARS ENDED JULY 31, 2026 AND 2025
(AUDITED)
(CURRENCY EXPRESSED IN UNITED STATES DOLLARS (“US$”), EXCEPT FOR NUMBER OF SHARES)
| 2026 | 2025 | |||||||
| For the Years Ended July 31 | ||||||||
| 2026 | 2025 | |||||||
| Revenue | $ | $ | ||||||
| Operating expenses | ||||||||
| General
and administrative expenses (including $ | ||||||||
| Depreciation | ||||||||
| Total operating expenses | ||||||||
| Loss from operations | ( | ) | ( | ) | ||||
| Net loss | ( | ) | ( | ) | ||||
| Earnings per share | ||||||||
| Net loss per common share – basic and diluted | ) | ) | ||||||
| Weighted average number of ordinary shares | ||||||||
| Basic and diluted | ||||||||
The accompanying notes are an integral part of these financial statements.
| F-4 |
BIRDIE WIN CORPORATION
STATEMENT OF CHANGES IN STOCKHOLDERS’ EQUITY
FOR THE YEARS ENDED JULY 31, 2026 AND 2025
(AUDITED)
(CURRENCY EXPRESSED IN UNITED STATES DOLLARS (“US$”), EXCEPT FOR NUMBER OF SHARES)
| Common Stock | Additional | Accumulated | ||||||||||||||||||
| Shares | Amount | paid in capital |
Deficit | Total | ||||||||||||||||
| Balance as of July 31, 2024 | ( | ) | ( | ) | ||||||||||||||||
| Net loss for the year 2025 | - | ( | ) | ( | ) | |||||||||||||||
| Debt forgiveness | ||||||||||||||||||||
| Share issuance^ | ||||||||||||||||||||
| Balance as of July 31, 2025 | ( | ) | ||||||||||||||||||
| Balance | ( | ) | ||||||||||||||||||
| Net loss for the year 2026 | - | ( | ) | ( | ) | |||||||||||||||
| Balance as of July 31, 2026 | ( | ) | ( | ) | ||||||||||||||||
| Balance | ( | ) | ( | ) | ||||||||||||||||
| ^ |
The accompanying notes are an integral part of these financial statements.
| F-5 |
BIRDIE WIN CORPORATION
STATEMENT OF CASH FLOWS
FOR THE YEARS ENDED JULY 31, 2026 AND 2025
(AUDITED)
(CURRENCY EXPRESSED IN UNITED STATES DOLLARS (“US$”), EXCEPT FOR NUMBER OF SHARES)
| 2026 | 2025 | |||||||
| For the Year Ended | ||||||||
| July 31 | ||||||||
| 2026 | 2025 | |||||||
| Cash Flows From Operating Activities: | ||||||||
| Net loss | $ | ( | ) | $ | ( | ) | ||
| Adjustments to reconcile net loss to net cash used in operating activities: | ||||||||
| Depreciation | ||||||||
| Stock based compensation - consulting services | ||||||||
| Changes in operating assets and liabilities: | ||||||||
| Prepayment | ( | ) | ||||||
| Accrued liabilities | ( | ) | ||||||
| Other payable | ||||||||
| Net cash (used in)/provided by operating activities | ( | ) | ||||||
| Cash Flows From Investing Activity: | ||||||||
| Net cash provided by investing activity | ||||||||
| Cash Flows From Financing Activity: | ||||||||
| Proceeds from issuance of shares | ||||||||
| Advances from directors | ||||||||
| Net cash provided by financing activity | ||||||||
| Net change in cash and cash equivalents | ||||||||
| Cash and cash equivalents, beginning of year | ||||||||
| Cash and cash equivalents, end of year | $ | $ | ||||||
| Supplemental Disclosures of Non-Cash Investing and Financing Activities | ||||||||
| Issuance of common stock for service provider | $ | $ | ||||||
The accompanying notes are an integral part of these financial statements.
| F-6 |
BIRDIE WIN CORPORATION
NOTES TO FINANCIAL STATEMENTS
FOR THE YEARS ENDED JULY 31, 2026 AND 2025
(CURRENCY EXPRESSED IN UNITED STATES DOLLARS (“US$”), EXCEPT FOR NUMBER OF SHARES)
1. ORGANIZATION AND BUSINESS BACKGROUND
Birdie Win Corporation, a Nevada corporation (“the Company”) was incorporated under the laws of the State of Nevada on April 16, 2021.
Birdie Win Corporation is headquartered in Hong Kong. We provide financial literacy seminar services to Hong Kong individuals and families. Our mission is to improve the financial well-being of our clients.
The Company’s executive office is located at Unit 8, 6/F, Wayson Commercial Building, 28 Connaught Road West, Hong Kong.
On April 16, 2021, Mr. Chee Yong Yee (“Mr. Yee”) was appointed as President, Secretary, Treasurer and a member of our Board of Directors. Mr. Yee also served as Chief Executive Officer of the Company.
On
April 16, 2021, the Company issued shares of restricted common stock, with a par value of $ per share, to Mr. Chee Yong
Yee in consideration of $
On
October 11, 2021, the Company resolved to close the public offering pursuant to Form S-1, resulting in shares of common stock
being sold at $ per share for a total of $
On July 27, 2023, the sole officer and director of the Company, Chee Yong Yee, tendered his resignations as Director, President, Chief Executive Officer, Secretary, and Treasurer of the Company, and appointed Mr. Zonghan Wu as new President, Chief Executive Officer, Secretary, Treasurer, and Director of the Company, effective July 27, 2023.
On July 18, 2024, the sole officer and director of the Company, Zonghan Wu, tendered his resignations as Director, President, Chief Executive Officer, Secretary, and Treasurer of the Company, and appointed Yunyuan Chen as new President, Chief Executive Officer, Secretary, Treasurer, and Director of the Company, effective July 18, 2024.
On March 04, 2025, the sole officer and director of the Company, Yunyuan Chen, tendered her resignations as President, Secretary and Chief Executive Officer of the Company. On June 05, 2025, Yunyuan Chen tendered her resignation as Director. Ms Chen will remain the Treasurer of the Company. The Company’s Board of Directors appointed Shiyong Zhao to serve as the Company’s Chief Executive Officer, President, Secretary and Chairman, Fengjun Wang and Yidong Bao as Directors of the Company.
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Basis of Presentation
The accompanying financial statements of the Company are prepared pursuant to the rules and regulations of the U.S. Securities and Exchanges Commission (“SEC”) and in conformity with generally accepted accounting principles in the U.S. (“US GAAP”). The Company has adopted July 31 as its fiscal year end.
Going Concern
The
accompanying financial statements have been prepared on a going concern basis, which contemplates the realization of assets and the settlement
of liabilities and commitments in the normal course of business. For the year ended July 31, 2026, the Company incurred a net loss of
$
Use of Estimates
Management uses estimates and assumptions in preparing these financial statements in accordance with US GAAP. Those estimates and assumptions affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities in the balance sheets, and the reported revenue and expenses during the periods reported. Actual results may differ from these estimates.
Cash and Cash Equivalents
Cash and cash equivalents are carried at cost and represent cash on hand, demand deposits placed with banks or other financial institutions and all highly liquid investments with an original maturity of three months or less as of the purchase date of such investments.
Accounts Receivable
Financial instruments that potentially subject the Company to concentrations of credit risk consist primarily of accounts receivable. The Company extends credit to its customers in the normal course of business and generally does not require collateral. The Company’s credit terms are dependent upon the segment, and the customer. The Company assesses the probability of collection from each customer at the outset of the arrangement based on a number of factors, including the customer’s payment history and its current creditworthiness. If in management’s judgment collection is not probable, the Company does not record revenue until the uncertainty is removed.
Management performs ongoing credit evaluations, and the Company maintains an allowance for potential credit losses based upon its loss history and its aging analysis. The allowance for doubtful accounts is the Company’s best estimate of the amount of credit losses in existing accounts receivable. Management reviews the allowance for doubtful accounts each reporting period based on a detailed analysis of trade receivables. In the analysis, management primarily considers the age of the customer’s receivable, and also considers the creditworthiness of the customer, the economic conditions of the customer’s industry, general economic conditions and trends, and the business relationship and history with its customers, among other factors. If any of these factors change, the Company may also change its original estimates, which could impact the level of the Company’s future allowance for doubtful accounts. If judgments regarding the collectability of receivables were incorrect, adjustments to the allowance may be required, which would reduce profitability.
Accounts receivable are recognized and carried at the original invoice amount less an allowance for any uncollectible amounts. An estimate for doubtful accounts receivable is made when collection of the full amount is no longer probable. Bad debts are written off as identified.
The Company adopted ASU 2016-13, Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments, using the modified retrospective method. Expected credit losses are recorded as general and administrative expenses on the statements of operations and comprehensive loss. The receivable balances are written off when they are deemed uncollectible. The Company accrued allowance for credit losses of nil for the year ended July 31, 2026.
| F-7 |
Plant and Equipment
Plant and equipment are stated at cost less accumulated depreciation and impairment. Depreciation of plant, equipment and software are calculated on the straight-line method over their estimated useful lives or lease terms generally as follows:
SCHEDULE OF ESTIMATED USEFUL LIFE
| Classification | Useful Life | |
| Computer and software |
Revenue Recognition
Revenue is generated through provision of Personal Financial Literacy Seminar (PFL Seminar) services to customer. Revenue is recognized when a customer obtains control of promised goods or services and is recognized in an amount that reflects the consideration that the Company expects to receive in exchange for those goods or services. In addition, the standard requires disclosure of the nature, amount, timing, and uncertainty of revenue and cash flows arising from contracts with customers. The amount of revenue that is recorded reflects the consideration that the Company expects to receive in exchange for those goods and services. The Company applies the following five-step model in order to determine this amount:
| (i) | identification of the promised goods and services in the contract; | |
| (ii) | determination of whether the promised goods and services are performance obligations, including whether they are distinct in the context of the contract; | |
| (iii) | measurement of the transaction price, including the constraint on variable consideration; | |
| (iv) | allocation of the transaction price to the performance obligations; and | |
| (v) | recognition of revenue when (or as) the Company satisfies each performance obligation. |
The Company adopted ASU 2014-09, Revenue from Contracts with Customers (Topic 606). Under Topic 606, the Company records revenue when persuasive evidence of an arrangement exists, delivery has occurred, the fee is fixed or determinable and collectability is probable. The Company recognizes revenue over time as the financial literacy seminar and related services are delivered to the customer.
The Company’s PFL Seminar program generally consists of three seminar sessions, which together represent the performance obligation under the customer arrangement. Revenue is recognized over time as the three seminar sessions are delivered. The Company measures its progress toward satisfaction of the performance obligation based on the number of seminar sessions completed and recognizes revenue proportionately as each session is completed. The Company generally issues an invoice to the customer upon completion of the three-session seminar program, and payment is due in accordance with the applicable invoice terms.
The Company reports earnings per share in accordance with ASC 260 “Earnings Per Share”, which requires presentation of basic and diluted earnings per share in conjunction with the disclosure of the methodology used in computing such earnings per share. Basic earnings per share excludes dilution and is computed by dividing income available to common stockholders by the weighted average common stock outstanding during the period. Diluted earnings per share takes into account the potential dilution that could occur if securities or other contracts to issue common stock were exercised and converted into common stock. Further, if the number of common stock outstanding increases as a result of a stock dividend or stock split or decreases as a result of a reverse stock split, the computations of a basic and diluted earnings per share shall be adjusted retroactively for all periods presented to reflect that change in capital structure.
The Company’s basic earnings per share is computed by dividing the net income available to holders by the weighted average number of the Company’s common stock outstanding. Diluted earnings per share reflects the amount of net income available to each common stock outstanding during the period plus the number of additional shares that would have been outstanding if potentially dilutive securities had been issued.
Income Taxes
The Company accounts for income taxes using the asset and liability method prescribed by ASC 740 “Income Taxes”. Under this method, deferred tax assets and liabilities are determined based on the difference between the financial reporting and tax bases of assets and liabilities using enacted tax rates that will be in effect in the years in which the differences are expected to reverse. The Company records a valuation allowance to offset deferred tax assets if based on the weight of available evidence, it is more-likely-than-not that some portion, or all, of the deferred tax assets will not be realized. The effect on deferred taxes of a change in tax rates is recognized as income or loss in the period that includes the enactment date.
New
U.S. federal tax legislation, commonly referred to as the Tax Cuts and Jobs Act (the “U.S. Tax Reform”), was signed into
law on December 22, 2017. The U.S. Tax Reform modified the U.S. Internal Revenue Code by, among other things, reducing the statutory
U.S. federal corporate income tax rate from
| F-8 |
Related Parties
Parties, which can be a corporation or individual, are considered to be related if the Company has the ability, directly or indirectly, to control the other party or exercise significant influence over the other party in making financial and operating decisions. Companies are also considered to be related if they are subject to common control or common significant influence.
Fair Value Measurement
Accounting Standards Codification (“ASC”) 820 “Fair Value Measurements and Disclosures”, which defines fair value, establishes a framework for measuring fair value and expands disclosures about fair value measurements. The statement clarifies that the exchange price is the price in an orderly transaction between market participants to sell the asset or transfer the liability in the market in which the reporting entity would transact for the asset or liability, that is, the principal or most advantageous market for the asset or liability. It also emphasizes that fair value is a market-based measurement, not an entity-specific measurement, and that market participant assumptions include assumptions about risk and effect of a restriction on the sale or use of an asset.
This ASC establishes a fair value hierarchy that prioritizes the inputs to valuation techniques used to measure fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurements) and the lowest priority to unobservable inputs (Level 3 measurements). The three levels of the fair value hierarchy are described below:
Level 1: Unadjusted quoted prices in active markets that are accessible at the measurement date for identical, unrestricted assets or liabilities;
Level 2: Quoted prices in markets that are not active, or inputs that are observable, either directly or indirectly, for substantially the full term of the asset or liability; and
Level 3: Prices or valuation techniques that require inputs that are both significant to the fair value measurement and unobservable (supported by little or no market activity).
Recently Issued Accounting Pronouncements
The Company has reviewed all recently issued, but not yet effective, considers the applicability and impact of all accounting standards updates (“ASUs”). Management periodically reviews new accounting standards that are issued.
Accounting Standards Adopted in 2026
Accounting Standards Update 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures:
In December 2023, the FASB issued ASU 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures. The new standard was issued to improve transparency and decision usefulness of income tax disclosures by providing information that helps investors better understand how an entity’s operations, tax risks, tax planning and operational opportunities affect its tax rate and prospects for future cash flows. The amendments in this update primarily relate to requiring greater disaggregated disclosure of information in the rate reconciliation, income taxes paid, income (loss) from continuing operations before income tax expense (benefit), and income tax expense (benefit) from continuing operations. The ASU is effective for fiscal years beginning after December 15, 2024, and early adoption is permitted. The standard can be applied prospectively or retrospectively. The Company adopted ASU 2023-09 prospectively for the fiscal year ended July 31, 2026.
Accounting Standards Update 2024-03, Income Statement – Reporting Comprehensive Income – Expense Disaggregation Disclosures (Subtopic 220-40): Disaggregation of Income Statement Expenses:
In November 2024, the FASB issued ASU 2024-03, Disaggregation of Income Statement Expenses. The new standard requires entities to disclose additional information about certain expenses, such as purchases of inventory, employee compensation, depreciation, intangible asset amortization, as well as selling expenses included in commonly presented expense captions on the income statement. The FASB further clarified the effective date in January 2025 with the issuance of ASU 2025-01, Income Statement – Reporting Comprehensive Income – Expense Disaggregation Disclosures (Subtopic 220-40): Clarifying the Effective Date. The ASU is effective for fiscal years beginning after December 15, 2026, and interim periods beginning after December 15, 2027. Companies have the option to apply this guidance either on a retrospective or prospective basis, and early adoption is permitted.
Early adoption is permitted. The Company is currently evaluating the impact of this ASU may have on its financial statements and related disclosures.
Accounting Standards Update 2025-05, Financial Instruments - Credit Losses (Topic 326): Measurements of Credit Losses for Accounts Receivable and Contract Assets (ASU 2025-05).
In July 2025, the FASB issued ASU 2025-05, Financial Instruments - Credit Losses (Topic 326): Measurements of Credit Losses for Accounts Receivable and Contract Assets (ASU 2025-05). The amendments in this update provide a practical expedient related to the estimation of expected credit losses for current accounts receivable and current contract assets that arise from transactions accounted for under ASC 606. Under ASU 2025-05, an entity is required to disclose whether it has elected to use the practical expedient. An entity that makes the accounting policy election is required to disclose the date through which subsequent cash collections are evaluated. ASU 2025-05 is effective for the Company beginning in the fiscal year ending July 31, 2027, with early adoption permitted.
Early adoption is permitted. The Company is currently evaluating the impact of this ASU may have on its financial statements and related disclosures.
Accounting Standards Update 2025-04, Stock Compensation (Topic 718) and Clarification to Share-Based Consideration Payable to a Customer (Topic 606)
In May 2025, the FASB issued ASU 2025-04 Compensation - Stock Compensation (Topic 718) and Revenue from Contracts with Customers (Topic 606): Clarifications to Share-Based Consideration Payable to a Customer (“ASU 2025-04”) which clarifies the guidance on the accounting for share-based payment awards that are granted by an entity as consideration payable to its customer, with the intent to reduce diversity in practice and improve existing guidance by revising the definition of a “performance condition” and eliminating a forfeiture policy election for service conditions associated with share-based consideration payable to a customer. It also clarifies the guidance in Topic 606 on the variable consideration constraint does not apply to share-based consideration payable to a customer “regardless of whether an award’s grant date has occurred”. ASU 2025-04 will be effective for the annual periods beginning after December 15, 2026, with early adoption permitted.
The Company does not believe ASU 2025-04 will have a material impact on its financial position, results of operations or financial statement disclosure
| F-9 |
3. ACCOUNTS RECEIVABLE
SCHEDULE OF ACCOUNTS RECEIVABLE
As of July 31, 2026 (Audited) | As of July 31, 2025 (Audited) | |||||||
| Accounts receivable | $ | $ | ||||||
| Allowance for doubtful accounts | ( | ) | ||||||
| Total | $ | $ | ||||||
The amount due from trade receivable is subject to normal trade credit term.
4. PREPAYMENT
SCHEDULE OF PREPAYMENT
As of July 31, 2026 (Audited) | As of July 31, 2025 (Audited) | |||||||
| Prepaid expenses | $ | $ | ||||||
| Total | $ | $ | ||||||
As
of July 31, 2026 and July 31, 2025, amount of $ and $
5. PLANT AND EQUIPMENT
Plant and equipment consisted of the following as of July 31, 2026 and July 31, 2025:
SCHEDULE OF PLANT AND EQUIPMENT
As of July 31, 2026 (Audited) | As of July 31, 2025 (Audited) | |||||||
| Computer and software | $ | $ | ||||||
| Less: Accumulated depreciation | ( | ) | ( | ) | ||||
| Plant and equipment, net | $ | $ | ||||||
Depreciation
expense for the years ended July 31, 2026 and July 31, 2025 was $ and $
6. ACCRUED LIABILITIES
SCHEDULE OF ACCRUED LIABILITIES
As of July 31, 2026 (Audited) | As of July 31, 2025 (Audited) | |||||||
| Accrued expenses | $ | $ | ||||||
| Total | $ | $ | ||||||
Accrued expenses for the years ended July 31, 2026 and July 31, 2025 consist of accrued audit fees and stock and registrar fee.
| F-10 |
7. AMOUNT OWING TO DIRECTOR
As
of July 31, 2026 , the director of the Company, Yidong Bao advanced $
8. SHAREHOLDERS’ EQUITY
The Company has shares of common stock authorized.
During
the year ended July 31, 2024, the Company issued an aggregated of shares of its common stock at $ per share for aggregate
gross proceeds of $
On
March 24, 2025, a Stock Purchase Agreement was entered into between TOPP Holdings Group Ltd (the “Seller”), whose controlling
person is Yunyuan Chen, and Shiyong Zhao (the “Purchaser”), wherein the Purchaser purchased shares of Common Shares
from the Seller, par value $ per share (the “Shares”), of Birdie Win Corporation, a Nevada corporation (the “Company”).
As a result, the Purchaser became an approximately
During
the year ended July 31, 2025, the Company issued an aggregated of shares of its common stock at $ per share, totaling
$
During
the year ended July 31, 2025, Additional Paid-In Capital increased by $
As of July 31, 2026, the Company has shares of common stock issued and outstanding. There are shares of preferred stock authorized.
9. INCOME TAX
The loss from operation before income taxes of the Company for the year ended July 31, 2026 and 2025 were comprised of the following:
SCHEDULE OF LOSS FROM OPERATION BEFORE INCOME TAXES
| 2026 | 2025 | |||||||
For the year ended July 31 | ||||||||
| 2026 | 2025 | |||||||
| Tax jurisdictions from: | ||||||||
| – Local | $ | ( | ) | $ | ( | ) | ||
| - Foreign, representing: | ||||||||
| – Hong Kong | ||||||||
| Loss before income taxes | $ | ( | ) | $ | ( | ) | ||
Provision for income taxes consisted of the following:
SCHEDULE OF PROVISION FOR INCOME TAXES
For the year ended July 31 | ||||||||
| 2026 | 2025 | |||||||
| Current: | ||||||||
| – Local | $ | $ | ||||||
| – Foreign | $ | $ | ||||||
| Deferred tax assets: | ||||||||
| – Local | $ | $ | ||||||
| – Foreign | $ | $ | ||||||
| Deferred tax liabilities: | ||||||||
| – Local | $ | $ | ||||||
| – Foreign | $ | $ | ||||||
| Income tax payable: | ||||||||
| – Local | $ | $ | ||||||
| – Foreign | $ | $ | ||||||
| Income tax assets: | ||||||||
| – Local | $ | $ | ||||||
| – Foreign | $ | $ | ||||||
| F-11 |
The reconciliation of the federal statutory income tax amount and rate to the Company’s effective tax rate for the years ended July 31, 2026 and 2025 is as follows:
SCHEDULE OF RECONCILIATION OF INCOME TAXES EXPENSES
| Amount | Percent | Amount | Percent | |||||||||||||
| For the year ended July 31 | ||||||||||||||||
| 2026 | 2025 | |||||||||||||||
| Amount | Percent | Amount | Percent | |||||||||||||
| Loss before income taxes | $ | ( | ) | $ | ( | ) | ||||||||||
| Statutory federal income tax rate | $ | ( | ) | % | $ | ( | ) | % | ||||||||
| State and local income tax, net of federal income tax effect | - | - | ||||||||||||||
| Changes in valuation allowances | $ | ( | %) | $ | ( | %) | ||||||||||
| Foreign tax effects: | - | - | - | - | ||||||||||||
| Hong Kong | - | - | - | - | ||||||||||||
| - Changes in valuation allowances | - | - | ||||||||||||||
| - Foreign rate difference | - | - | ||||||||||||||
| Income tax expense and effective tax rate | $ | - | $ | - | ||||||||||||
United States of America
The
Company is registered in the State of Nevada and is subject to United States of America tax law. As of July 31, 2026 , the operations
in the United States of America incurred $
The following table sets forth the significant components of the aggregate deferred tax assets of the Company as of July 31, 2026 and July 31, 2025:
SCHEDULE OF AGGREGATE DEFERRED TAX ASSETS
| As of | As of | |||||||
| July 31, 2026 | July 31, 2025 | |||||||
| Deferred tax assets: | ||||||||
| Net operating loss carryforwards | ||||||||
| – United States of America | $ | $ | ||||||
| Less: valuation allowance | ( | ) | ( | ) | ||||
| Deferred tax assets | $ | $ | ||||||
Management
believes that it is more likely than not that the deferred tax assets will not be fully realizable in the future. Accordingly, the Company
provided for a full valuation allowance against its deferred tax assets of $
10. RELATED PARTY TRANSACTIONS
On
February 1, 2025, loans totaling $
On
March 1, 2025, the company has entered into an agreement with 3 new directors for a term of 12 months by providing consultant services.
The Company issued an aggregated of shares of its common stock at $ per share, totaling $
During
the year ended July 31, 2026, director Yidong Bao advanced an aggregate of $
The
Company initially recorded the $
11. CONCENTRATION OF RISK
Customer Concentration
For
the year ended July 31, 2026, there were four customers who accounted for
For
the year ended July 31, 2025, there was one customer who accounted for
The
customer who accounted for
SCHEDULE OF REVENUES AND OUTSTANDING RECEIVABLE
| For the Years ended July 31 | ||||||||||||||||||||||||
| 2026 | 2025 | 2026 | 2025 | 2026 | 2025 | |||||||||||||||||||
| Revenue | Percentage of Revenue | Accounts
receivable | ||||||||||||||||||||||
| Customer A | $ | $ | % | $ | $ | |||||||||||||||||||
| Customer B | $ | $ | % | $ | $ | |||||||||||||||||||
| Customer C | $ | $ | % | $ | $ | |||||||||||||||||||
| Customer D | $ | $ | % | $ | $ | |||||||||||||||||||
| Customer E | % | |||||||||||||||||||||||
| Total | $ | $ | % | % | $ | $ | ||||||||||||||||||
| F-12 |
12. SEGMENT REPORTING
ASC
280, “Segment Reporting” establishes standards for reporting information about operating segments on a basis consistent with
the Company’s internal organization structure as well as information about services categories, business segments and major customers
in financial statements.
In accordance with the “Segment Reporting” Topic of the ASC, the Company’s chief operating decision maker has been identified as the Chief Executive Officer and President, who reviews operating results to make decisions about allocating resources and assessing performance for the entire Company. Existing guidance, which is based on a management approach to segment reporting, establishes requirements to report selected segment information quarterly and to report annually entity-wide disclosures about products and services, major customers, and the countries in which the entity holds material assets and reports revenue. All material operating units qualify for aggregation under “Segment Reporting” due to their similar customer base and similarities in economic characteristics; nature of products and services; and procurement, manufacturing and distribution processes.
SCHEDULE OF SEGMENT REPORTING
| By Business Unit | Financial Services Business (Literacy Seminar) | Total | ||||||
| For the Year Ended July 31, 2026 | ||||||||
| By Business Unit | Financial Services Business (Literacy Seminar) | Total | ||||||
| Revenue | $ | $ | ||||||
| Cost of revenue | ||||||||
| General and administrative expenses | ( | ) | ( | ) | ||||
| Loss from operations | ( | ) | ( | ) | ||||
| Total assets | $ | $ | ||||||
| Capital expenditure | $ | $ | ||||||
| By Business Unit | Financial Services Business (Literacy Seminar) | Total | ||||||
| For the Year Ended July 31, 2025 | ||||||||
| By Business Unit | Financial Services Business (Literacy Seminar) | Total | ||||||
| Revenue | $ | $ | ||||||
| Cost of revenue | ||||||||
| General and administrative expenses | ( | ) | ( | ) | ||||
| Loss from operations | ( | ) | ( | ) | ||||
| Total assets | $ | $ | ||||||
| Capital expenditure | $ | $ | ||||||
| By Country | Hong Kong | Total | ||||||
For the Year Ended July 31, 2026 | ||||||||
| By Country | Hong Kong | Total | ||||||
| Revenue | $ | $ | ||||||
| Cost of revenue | ||||||||
| General and administrative expenses | ( | ) | ( | ) | ||||
| Loss from operations | ( | ) | ( | ) | ||||
| Total assets | $ | $ | ||||||
| Capital expenditure | $ | $ | ||||||
| By Country | Hong Kong | Total | ||||||
For the Year Ended July 31, 2025 | ||||||||
| By Country | Hong Kong | Total | ||||||
| Revenue | $ | $ | ||||||
| Cost of revenue | ||||||||
| General and administrative expenses | ( | ) | ( | ) | ||||
| Loss from operations | ( | ) | ( | ) | ||||
| Total assets | $ | $ | ||||||
| Capital expenditure | $ | $ | ||||||
13. SUBSEQUENT EVENTS
In accordance with ASC Topic 855, “Subsequent Events”, which establishes general standards of accounting for and disclosure of events that occur after the balance sheet date but before financial statements are issued, the Company has evaluated all events or transactions that occurred after July 31, 2026 up through the date the Company presented these audited financial statements. During the period, the Company did not have any material recognizable subsequent events.
| F-13 |
EXHIBIT 31.1
CERTIFICATION
I, SHIYONG ZHAO, certify that:
1. I have reviewed this Annual Report on Form 10-K of Birdie Win Corporation (the “Company”) for the year ended July 31, 2026;
2. Based on my knowledge, this Annual Report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;
3. Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;
4. The registrant’s other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:
| a. | Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared; | |
| b. | Designed such internal control over financial reporting or caused such internal control to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles. | |
| c. | Evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and | |
| d. | Disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s most recent fiscal quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting; and |
5. The registrant’s other certifying officer and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant’s auditors and the audit committee of the registrant’s board of directors (or persons performing the equivalent functions):
| a. | All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information; and | |
| b. | Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal control over financial reporting. |
| Date: October 13, 2026 | By: | /s/ SHIYONG ZHAO |
| SHIYONG ZHAO | ||
| Chief Executive Officer, President, Chairman | ||
| (Principal Executive Officer) |
EXHIBIT 31.2
CERTIFICATION
I, YUNYUAN CHEN, certify that:
1. I have reviewed this Annual Report on Form 10-K of Birdie Win Corporation (the “Company”) for the year ended July 31, 2026;
2. Based on my knowledge, this Annual Report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;
3. Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;
4. The registrant’s other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:
| a. | Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared; | |
| b. | Designed such internal control over financial reporting or caused such internal control to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles. | |
| c. | Evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and | |
| d. | Disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s most recent fiscal quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting; and |
5. The registrant’s other certifying officer and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant’s auditors and the audit committee of the registrant’s board of directors (or persons performing the equivalent functions):
| a. | All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information; and | |
| b. | Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal control over financial reporting. |
| Date: October 13, 2026 | By: | /s/ YUNYUAN CHEN |
| YUNYUAN CHEN | ||
| Chief Financial Officer | ||
| (Principal Financial Officer, Principal Accounting Officer) |
EXHIBIT 32.1
CERTIFICATION PURSUANT TO 18 U.S.C. SECTION 1350,
AS ADOPTED PURSUANT TO
SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002
In connection with the Annual Report of Birdie Win Corporation (the “Company”) on Form 10-K for the year ended July 31, 2026 as filed with the Securities and Exchange Commission on the date hereof (the “Report”), The undersigned hereby certifies, pursuant to 18 U.S.C. § 1350, as adopted pursuant to § 906 of the Sarbanes-Oxley Act of 2002, that, to the best of my knowledge and belief:
| (1) | The Report fully complies with the requirements of section 13(a) or 15(d) of the Securities Exchange Act of 1934; and | |
| (2) | The information contained in the Report fairly presents, in all material respects, the financial condition and result of operations of the Company. |
| Date: October 13, 2026 | By: | /s/ SHIYONG ZHAO |
| SHIYONG ZHAO | ||
| Chief Executive Officer, President, Secretary, Chairman | ||
| (Principal Executive Officer) |
EXHIBIT 32.2
CERTIFICATION PURSUANT TO 18 U.S.C. SECTION 1350,
AS ADOPTED PURSUANT TO
SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002
In connection with the Annual Report of Birdie Win Corporation (the “Company”) on Form 10-K for the year ended July 31, 2026 as filed with the Securities and Exchange Commission on the date hereof (the “Report”), The undersigned hereby certifies, pursuant to 18 U.S.C. § 1350, as adopted pursuant to § 906 of the Sarbanes-Oxley Act of 2002, that, to the best of my knowledge and belief:
| (1) | The Report fully complies with the requirements of section 13(a) or 15(d) of the Securities Exchange Act of 1934; and | |
| (2) | The information contained in the Report fairly presents, in all material respects, the financial condition and result of operations of the Company. |
| Date: October 13, 2026 | By: | /s/ YUNYUAN CHEN |
| YUNYUAN CHEN | ||
| Chief Financial Officer | ||
| (Principal Financial Officer, Principal Accounting Officer) |
A signed original of this written statement required by Section 906, or other document authenticating, acknowledging, or otherwise adopting the signature that appears in typed form within the electronic version of this written statement has been provided to the Company and will be retained by the Company and furnished to the Securities and Exchange Commission or its staff upon request.