| 1. | Consolidated Financial Statements |
Our financial statements and the notes thereto, together with the report of our independent registered public accounting firm on those financial statements, are hereby filed as part of this Annual Report beginning on page F-1.
| 2. | Financial Statement Schedules |
All financial statement schedules have been omitted since the required information is not applicable or is not present in amounts sufficient to require submission of the schedule, or because the information required is included in the consolidated financial statements and notes thereto.
The following is a complete list of exhibits filed as part of this Form 10-K. Exhibit numbers correspond to the numbers in the Exhibit Table of Item 601 of Regulation S-K.
| Exhibit Number | Description of Document |
| 2.1(1) | Share Exchange Agreement dated October 9, 2020 among Wetouch Technology Inc. f/k/a Gulf West Investment Properties, Inc., Wetouch Holding Group Limited, the shareholders of Wetouch Holding Group Limited, Hong Kong Wetouch Electronics Technology Limited and Fengfei Zhang, as administrative agent for the sellers. |
| 3.1 | Second Amended and Restated Articles of Incorporation of the Company, dated January 7, 2026 ((incorporated herein by reference to Exhibit 3.1 to the Company’s Current Reports on Form 8-K filed with the Securities and Exchange Commission on January 7, 2026). |
| 3.2(1) | Bylaws of the Company. |
| 4.1(1) | Specimen Common Stock Certificate. |
| 4.2* | Description of Registrant’s Securities. |
| 4.3(1) | Form of Underwriter’s Warrants. |
| 10.1.1(1) | English Translation of Employment Agreement between Sichuan Wetouch Technology Co., Ltd and Zongyi Lian. |
| 10.1.2(1) | English Translation of Confidentiality and Non-Competition Agreement between Sichuan Wetouch Technology Co., Ltd and Zongyi Lian. |
| 10.2.1(2) | Executive Officer Agreement between Wetouch Technology Inc. and Xing Tang. |
| 10.3.1(1) | English Translation of Form of Sichuan Vtouch Technology Co., Ltd. Sales Framework Agreement. |
| 10.4(1) | English Translation of Form of Sichuan Vtouch Technology Co., Ltd. Purchase Order with Suppliers. |
| 10.5(1) | English Translation of Renewed Employment Agreement between Sichuan Wetouch Technology Co., Ltd and Zongyi Lian dated November 13, 2020. |
| 10.6(1) | English Translation of Renewed Confidentiality and Non-Competition Agreement between Sichuan Wetouch Technology Co., Ltd and Zongyi Lian dated November 13, 2020. |
| 10.7(1) | English Translation of Form of Sichuan Wetouch Technology Co., Ltd. Supplemental Agreement to Sales Framework Agreement dated April 2024. |
| 10.8(1) | English Translation of Leaseback Agreement between Sichuan Vtouch Technology Co., Ltd and Sichuan Renshou Shigao Tianfu Investment Co., Ltd dated March 16, 2021. |
| 10.9(4) | English Translation of Leaseback Agreement between Sichuan Vtouch Technology Co., Ltd and Meishan Huantian Industrial Co., Ltd. (formerly known as Sichuan Renshou Shigao Tianfu Investment Co., Ltd) dated October 30, 2023. |
| 10.10(1) | Securities Purchase Agreement, dated as of October 27, 2021, between Wetouch Technology Inc. and Talos Victory Fund, LLC |
| 10.11(1) | Registration Rights Agreement dated as of October 27, 2021, between Wetouch Technology Inc. and Talos Victory Fund, LLC |
| 10.12(1) | Securities Purchase Agreement, dated as of November 5, 2021, between Wetouch Technology Inc. and Mast Hill Fund, L.P. |
| 10.13(1) | Registration Rights Agreement dated as of November 5, 2021, between Wetouch Technology Inc. and Mast Hill Fund, L.P. |
| 10.14(1) | Securities Purchase Agreement, dated as of November 16, 2021, between Wetouch Technology Inc. and FirstFire Global Opportunities Fund, LLC. |
| 10.15(1) | Registration Rights Agreement dated as of November 16, 2021, between Wetouch Technology Inc. and FirstFire Global Opportunities Fund, LLC. |
| 10.16(1) | Securities Purchase Agreement, dated as of November 24, 2021, between Wetouch Technology Inc. and LGH Investments, LLC. |
| 10.17(1) | Registration Rights Agreement dated as of November 24, 2021, between Wetouch Technology Inc. and LGH Investments, LLC. |
| 10.18(1) | Securities Purchase Agreement, dated as of November 29, 2021, between Wetouch Technology Inc. and Fourth Man, LLC. |
| 10.19(1) | Registration Rights Agreement dated as of November 29, 2021, between Wetouch Technology Inc. and Fourth Man, LLC. |
| 10.20(1) | Securities Purchase Agreement, dated as of December 2, 2021, between Wetouch Technology Inc. and Jefferson Street Capital LLC. |
| 10.21(1) | Registration Rights Agreement dated as of December 2, 2021, between Wetouch Technology Inc. and Jefferson Street Capital LLC. |
| 10.22(1) | Securities Purchase Agreement, dated as of December 2, 2021, between Wetouch Technology Inc. and Blue Lake Partners, LLC. |
| 10.23(1) | Registration Rights Agreement dated as of December 2, 2021, between Wetouch Technology Inc. and Blue Lake Partners LLC. |
| 10.24(1) | Form of Securities Purchase Agreement. |
| 10.25(4) | English Translation of State-owned Construction Land Use Rights Transfer Contract, dated as of August 6, 2021, between Sichuan Vtouch Technology Co., Ltd and Wenjiang District, Chengdu City Co., Ltd. |
| 10.26(4) | English Translation of Construction Contract, dated as of July 27, 2021, between Sichuan Vtouch Technology Co., Ltd and Sichuan Chunqiu Development and Construction Group Co. Ltd. |
| 10.27(3) | Form of Director Offer Letter |
| 10.28** | English Translation of Lease Agreement, dated September 29, 2025, between Sichuan Vtouch Technology Co., Ltd and Sichuan Renshou Shigao Tianfu Investment Co., Ltd. |
| 14 | Code of Ethics (incorporated by reference to the Annual Report on Form 10-K for the fiscal year ended December 31, 2022) |
| 19(4) | Insider Trading Policy. |
| 21.1(1) | List of subsidiaries of the Company. |
| 31.1* | Certification of the Principal Executive Officer pursuant to Rule 13a-14(a) or Rule 15d-14(a) of the Exchange Act. |
| 31.2* | Certification of the Principal Financial Officer pursuant to Rule 13a-14(a) or Rule 15d-14(a) of the Sarbanes-Oxley Act. |
| 32.1** | Certification of the Principal Executive Officer pursuant to 18 U.S.C. 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002. |
| 32.2** | Certification of the Principal Financial Officer pursuant to 18 U.S.C. 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002. |
| 97(4) | Executive Compensation Recovery Policy |
| 99.1(4) | Audit Committee Charter |
| 99.2(4) | Compensation Committee Charter |
| 99.3(4) | Nominating and Corporate Governance Committee Charter |
| 101.INS | Inline XBRL Instance Document* |
| 101.SCH | Inline XBRL Taxonomy Extension Schema Document* |
| 101.CAL | Inline XBRL Taxonomy Extension Calculation Linkbase Document* |
| 101.DEF | Inline XBRL Taxonomy Extension Definition Linkbase Document* |
| 101.LAB | Inline XBRL Taxonomy Extension Label Linkbase Document* |
| 101.PRE | Inline XBRL Taxonomy Extension Presentation Linkbase Document* |
| 104 | Cover Page Interactive Data File (embedded within the Inline XBRL document) |
| ** | Furnished herewith |
| (1) | Filed as an exhibit to the registrant’s registration statement on Form S-1, File No. 333-270726 and incorporated herein by reference. |
| (2) | Filed as an exhibit to the registrant’s current report on Form 8-K, filed with the SEC on July 12, 2024. |
| (3) | Filed as an exhibit to the registrant’s current report on Form 8-K, filed with the SEC on July 1, 2024. |