Company summary — DFP Holdings Limited (as reported through Sept. 30, 2025)

Core business

• Emerging educational services company operating principally in Taiwan.
• Provides both in-person (offline) and online courses focused on:
  • Self‑media production (content creation, filming/recording/live, social‑media operations, follower/traffic growth)
  • Business development (business operations, sales & marketing, leadership/management, brand building, fundraising, strategic planning)
• Offers membership plans (Free, Subscribed, BAS Commercial) that provide access to video libraries, meetings/events, business model analysis and weekly commercial meetings for entrepreneurs.
• Website: https://dfpschool.qdm.tw/

Customers / participants (reported)

• Total person‑times (participants) in FY 2025 (year ended Sept. 30, 2025): 1,361 (1,946 in FY 2024).
• FY 2025 program / membership activity and revenue (participants as reported in disclosure):
  • Offline — Self‑media production: 626 person‑times; revenue $386,836
  • Offline — Business development: 502 person‑times; revenue $662,759
  • BAS commercial membership: 140 person‑times; revenue $60,407
  • Online — Self‑media production: 1 person‑time; revenue $1,204
  • Subscribed membership: 92 person‑times; revenue $7,057
• The Company reports no single customer accounted for 10% or more of revenue for the periods presented.

Employees and management

• Sole named officer and director: Hsu Shou Hung (President, CEO, CFO, Secretary, Treasurer, Chairman).
• The filing states: other than the sole officer/director, the Company currently has no other significant employees.

Financial highlights (selected; U.S. dollars)

• Total revenue:
  • FY 2025 (year ended Sept. 30, 2025): $1,152,084 (company reports service revenue of $1,118,263 plus other revenue of $33,821)
  • FY 2024: $1,483,227
• Operating costs and expenses:
  • FY 2025: $1,576,046 (instructional costs/services $394,786; G&A $1,105,949; G&A related‑party $75,311)
  • FY 2024: $1,796,758 (instructional $538,674; G&A $1,196,102; G&A related‑party $61,982)
• Net loss:
  • FY 2025: $(453,527)
  • FY 2024: $(334,397)
• Cash flows:
  • Net cash used in operating activities FY 2025: $(505,898)
  • Net cash used in operating activities FY 2024: $(235,188)
• Balance sheet highlights (as of Sept. 30, 2025):
  • Cash and cash equivalents: $1,363,759
  • Restricted cash: $49,213
  • Total assets: $1,680,193
  • Total liabilities: $283,663
  • Stockholders’ equity: $1,396,530
• Shares outstanding (Sept. 30, 2025): 216,779,700
  • Record holders: 226
  • Founder / largest shareholder: Hsu Shou Hung — 96,260,000 shares (44.4%)

Other material operational / corporate facts

• Offices: leases for two small office spaces in Nangang District, Taipei (353 sq ft and 327 sq ft).
• Related‑party / affiliate arrangements disclosed:
  • Acquisitions from founder: Tide Holdings (2022) and Huang Tian Limited (acquired Apr. 15, 2025 from CEO) — HTL purchase price ~$9,120.
  • Payments to affiliates (Leader Capital / LOC) for IT/maintenance and secretarial services: $75,311 in FY 2025 (prepaid amounts were $0 as of Sept. 30, 2025).
  • Amounts due to officer (advances): $7,739 as of Sept. 30, 2025.
• Governance / control issues:
  • Management and the Company’s independent auditor disclosed substantial doubt about the Company’s ability to continue as a going concern.
  • Management reported material weaknesses in internal control over financial reporting (no independent audit committee/independent board members, inadequate segregation of duties, limited U.S. GAAP accounting expertise).

(End of summary — information is drawn only from the Form 10‑K material provided.)