Vanguard Green Investment 10-K Summary & Financial Data

Overview

Company name: Vanguard Green Investment Limited (formerly MU Global Holding Limited; name changed June 15, 2024).
Corporate structure:
- Vanguard Green Investment Limited (US company)
  - MU Worldwide Group Limited (Seychelles) — 100% ownership
    - MU Global Holding Limited (Hong Kong) — 100% ownership
      - MU Global Health Management (Shanghai) Limited (Shanghai)
Disposition: On July 30, 2024, MU Global Health Management (Shanghai) Limited was sold to Xie Ling for $11,975 under a disposition SPA. The purchaser became the sole shareholder and assumed all assets and certain liabilities. The closing satisfied all conditions and approvals.

Industry: Early-stage beauty and wellness company focused on non-surgical spa services and related products.
Primary aim: Provide a range of spa services and spa-care products intended to improve overall health and body function.
Geographic focus: China market, with consideration of expansion into other countries via franchising, agents, and an omni-channel marketing approach.
Business models in China:
- Tripartite cooperation and profit-sharing (deployment of stone spa beds and franchise)
- Large-scale chain agent model (deployment of stone spa beds)
- Direct-service store model
Core offerings (historical/legacy operations prior to the disposition):
- Bedrock Bathing / Hot Stone Bath (Ganban’yoku): heated stone spa treatment using beds with materials such as Black Silica, Radium, Far Infrared, Negative Ion, and Beitou; sessions approximately 30 minutes with tiered pricing and membership/packages sold online and via WeChat
- Quartz Therapy
- NVB Scent Diffuser and air purification/aroma technologies
- Mini Water Purifier (multi-layer filtration targeting heavy-metal removal)
Delivery channels: in-store services, subscription bundles, and online/WeChat sales.

Trademarks: Multiple registrations across Hong Kong, Singapore, Saudi Arabia, and the United Arab Emirates in classes including 3, 11, 20, 35, and 44. Some marks are owned by MU Global Holding Limited (Hong Kong) or MU Hong Kong, with registrations dating 2018–2019.
Write-offs: As of April 30, 2026, the company wrote off the trademark portfolio.
Patent: Singapore Intellectual Property Office issued a patent on June 22, 2021 for thermostatic control of a stone spa bed (20-year term from September 11, 2019). The patent was written off as of April 30, 2026.

Strategic shift: Transition to green finance and ESG-related services. Planned activities include developing green financial solutions and carbon-related services such as carbon trading, carbon pledge financing, and carbon custody to support carbon reduction and sustainable investment.
Website: https://www.vg-il.com

Market: The beauty and wellness sector is competitive and fragmented. The company intends to compete using industry knowledge, customer service, franchisee and agent networks, rapid omni-channel expansion, and transparent business models to scale operations in China.

Revenue: For the year ended July 31, 2026, the company reported no revenue from customers in the ordinary course of business.
Employees: 2 employees as of July 31, 2026.
- Sole director and Chief Executive Officer/Chief Financial Officer: Niu Yen-Yen (full-time).
Compensation and benefits: No pension, health, annuity, insurance, stock options, profit sharing, or similar employee benefits are currently in place; plans may be adopted in the future.
Governance and risk management: Board oversight covers cybersecurity and risk management, with a risk-management approach that may include external advisory and quarterly management assessments.

Principal executive office: 4F, No. 33, Ln. 258, Sec. 2, Jianguo N. Rd., Zhongshan Dist., Taipei City 104482, Taiwan (R.O.C.).
Regulation: Operates under applicable laws and regulations in its jurisdictions, including business licensing and tax requirements.

Litigation: There are no pending legal proceedings expected to have a material adverse effect on the company, and no director, officer, or affiliate is involved in an adverse proceeding.