Aphoenity International Holdings Inc.

Corporate History

We were incorporated under the laws of the State of Delaware on March 6, 2014, under the name “Jovanovic-Steele, Inc.” Our name was changed to Baja Custom Designs, Inc. on October 26, 2017. On May 8, 2020, we acquired Luduson Holding Company Limited, a limited liability company organized under the laws of British Virgin Islands (“LHCL”). the acquisition was originally for entering into the gaming technology business. However, we disposed LHCL in April 2023 due to the laborious due diligence process and time staking. On May 24, 2023, we entered into a Share Exchange Arrangement to acquire Glamourous Group Holding Limited, a limited liability company incorporated in the United Kingdom of England and Whales. The acquisition was completed on July 06, 2023, with the new name of Luduson G Inc (“Luduson” or “LDSN”). On September 26, 2023, Glamourous Group Holding Limited (UK) has been merged and replaced with a Hong Kong entity, Glamorous Holdings International Company Limited as part of group restructuring. The Company had also rolled in Glamourous Holdings Company Limited (HK) as part of the group restructuring. On March 28, 2024, the Company rolled in LWH Consulting Sdn Bhd (“LWH Consulting”), a limited liability company incorporated in Malaysia, to carry out the provision of listing consulting services for clients with business interests in the Greater Bay Area in China and other parts of the world and assisting them to achieve the largest market value for listing in a short period. On September 28, 2024, the Company disposed LWH Consulting as director’s renumeration. On December 20, 2024, in line with the Company’s revisited investment focus, both Hong Kong companies were replaced by Glamourous Pictures Group Limited to support further growth.

Our corporate structure is set forth as below:

The Company started off primarily in the business of building and fostering relationships between leading influencers and brands, including engagements in influencer management, commercial film production and online ecosystem development company. Due to high demand, the Company expanded and evolved into a boutique listing consulting firm. Leveraging its extensive industry relationships, broad network, and solid expertise, the consulting arm assists clients in accessing global capital markets, including the US stock exchanges—one of the most dynamic financial markets with a diverse investor base—enhancing liquidity and optimizing market opportunities. Bilingual advantages have garnered us a foothold in South-East Asia, including but not limited to Malaysia, Singapore, Vietnam and Cambodia.

Our new goal is to establish a premier advisory platform that empowers clients with strategic guidance and seamless access to international financial hubs, fostering sustainable growth, maximizing market potential, and enhancing shareholder value.

Our principal executive and registered offices are located at 35/F, Central Plaza, 18 Harbour Road, Wanchai, Hong Kong, telephone number +852 2824 8560.

History

We were established as part of the Chapter 11 Plan of Reorganization of Pacific Shores Development, Inc. ("PSD"). PSD and its subsidiary, Jovanovic-Steele, were in the real estate development business, and the real estate crash and the recession of 2008 made it impossible for them to obtain the financing needed to carry on their projects. In 2010, PSD filed for chapter 11 bankruptcy protection. The U.S. Bankruptcy Court for the Southern District of California ordered the incorporation of the Company and the distribution of the following securities:

The exercise price of the warrants was reduced to $0.10 per share on April 7, 2020, and on April 15, 2020, the warrant expiration date was extended to August 30, 2025.

On March 6, 2014, we issued 20,000 common shares for services at par value, $0.0001 per share, for total value of $2. On June 16, 2014, we issued a total of 15,000,000 common shares for services at par value, $0.0001 per share, for total value of $1,500. On August 1, 2017, we issued a total of 10,000 common shares for services at par value, $0.0001 per share, for a total value of $1.

On April 3, 2020, Linda Masters, the Company’s then Chief Executive Officer and President, entered into a Stock Purchase Agreement (the “2020 SPA”), pursuant to which Ms. Masters agreed to sell to Lan CHAN 14,960,000 shares of common stock of the Company, par value $0.0001 (the “Shares”), representing approximately 95.8% of the issued and outstanding common stock of the Company, for aggregate consideration of Three Hundred Ninety One Thousand Dollars ($391,000) in accordance with the terms and conditions of the 2020 SPA. The acquisition of the Shares consummated on April 15, 2020, and was purchased by Lan CHAN with his personal funds. As a result of the acquisition, Mr. Chan holds a controlling interest in the Company and may unilaterally determine the election of the Board and other substantive matters requiring approval of the Company’s stockholders.

Upon the consummation of the sale of the Shares, Linda Masters, the Company’s then Chief Executive Officer, President and director, and Kathleen Chula, the Company’s then Vice President and Director, resigned from all of their positions with the Company, effective April 15, 2020. Their resignations were not due to any dispute or disagreement with the Company on any matter relating to the Company's operations, policies or practices.

Concurrently with such resignations, Lan CHAN was appointed to serve as the Chief Executive Officer, Chief Financial Officer, President, Secretary and sole Director of the Company, until the next annual meeting of stockholders of the Company and until such director’s successor is elected and qualified or until such director’s earlier death, resignation or removal. None of the directors or executive officers has a direct family relationship with any of the Company’s directors or executive officers, or any person nominated or chosen by the Company to become a director or executive officer. Mr. Chan will serve in his positions without compensation. The Company hopes to enter into a compensatory arrangement with each officer in the future.

Acquisition of LHCL

On May 8, 2020, we executed a Share Exchange Agreement, or the “Share Exchange Agreement,” with Luduson Holding Company Limited, a limited liability company organized under the laws of British Virgin Islands, or “LHCL,” and the shareholders of LHCL. Pursuant to the Share Exchange Agreement, we purchased Ten Thousand (10,000) shares of LHCL, or the “LHCL Shares,” representing all of the issued and outstanding shares of common stock of LHCL. As consideration, we agreed to issue to the shareholders of LHCL Ten Million (10,000,000) shares of our common stock, at a value of US $0.10 per share, for an aggregate value of US $1,000,000. We consummated the acquisition of LHCL on May 22, 2020. LHCL is a business-to-business gaming technology company. As a result of our acquisition of LHCL, we entered into the business-to-business gaming technology industry.

Reverse Acquisition and Spin-Out

On July 06, 2023, the Company completed the Reverse Takeover of Glamourous Group Holding Limited (“GGHI”), a limited liability company incorporated in the United Kingdom of England and Wales, by the issuance of 320,000,000 common shares to Ho Chi Wan, the sole shareholder of GGHI, on July 01, 2023. The then-Company continued trading under Luduson G Inc. The issuance of the shares was exempt from registration under the Securities Act of 1933 pursuant to Section 4(a)(2) thereof on the basis that the transaction did not involve a public offering. The shares are subject to restrictions on resale pursuant to Commission Rule 144 under the Securities Act.

As of May 24, 2023, the Company disposed of the investment in unlisted shares (“Unlisted Shares”), which are the subsidiaries that had been deconsolidated on May 12, 2023, to Mr. Lan CHAN, a substantial shareholder of the Company at a consideration of $2,821. The Unlisted Shares were classified as a financial asset at fair value through profit or loss at a carrying value of $2,821 as of the disposal date. There was no gain or loss arising from the disposal.

The Company issued an equivalent of 91.9% fully diluted shares to the business owner of the Target, Ms Ho Chi Wan, in exchange for 100% of the Target and the whole operation. After such a transaction, Ms Wan gained control of the Company and in effect completed a business combination of the Target with the Company, resulting in a reverse acquisition (the “Reverse Acquisition”). Glamourous Group Holding Limited includes an experienced team with full employment contracts, expertise, and customer and supplier list, but has immaterial tangible assets and liabilities. The estimated NAV is foreseen to create a big profit for the Company, with more than 1,000 Greater China influencers having a very dominant track record in the Hong Kong movie industry. At the same time, the deconsolidated entities will be returned to the former Director(s) (the “Spin-out”).

Group Restructuring

On 26 September, Glamourous Group Holding Limited (UK) was merged and replaced with a Hong Kong entity, Glamorous Holdings International Company Limited as part of group restructuring. The Company also rolled in Glamourous Holdings Company Limited (HK) as part of the group restructuring. The Company had also rolled in Glamourous Holdings Company Limited (HK) as part of the group restructuring. On March 28, 2024, the Company rolled in LWH Consulting Sdn Bhd (“LWH Consulting”), a limited liability company incorporated in Malaysia, to carry out the provision of listing consulting services for clients with business interests in the Greater Bay Area in China and other parts of the world and assisting them to achieve the largest market value for listing in a short period. On September 28, 2024, the Company disposed LWH Consulting as director’s renumeration.

On December 20, 2024, in line with the Company’s revisited investment focus, both Hong Kong companies were replaced by Glamourous Pictures Group Limited to support further growth.

The Company is currently refining the second stage of its restructuring plan, focusing on optimizing operations and enhancing strategic initiatives to drive sustainable growth. As part of this transformation, we are actively evaluating new opportunities and aligning our resources to strengthen our market position. In line with these efforts, we will be introducing fresh leadership and innovative perspectives to propel the Company forward. We anticipate announcing our new strategic direction for 2025 in the coming months, marking a significant step in our evolution and commitment to long-term success.

Our Products and Services

The operating entity, Glamourous began as a dynamic player in the business consulting space, providing expert guidance to companies seeking to enhance their operations, expand their market presence, and achieve sustainable growth. Leveraging deep industry expertise, the company initially focused on offering strategic business solutions tailored to the evolving needs of corporations across various sectors. As the financial landscape became increasingly complex and global capital markets presented new opportunities, Glamourous identified a growing demand for specialized advisory services, particularly in corporate finance and capital market access.

Recognizing this shift, the Group strategically transformed into a boutique consulting firm, dedicated to assisting businesses in navigating the intricacies of financial markets. With a strong foundation in strategic planning, investor relations, and corporate structuring, Glamourous now provides tailored solutions that enable companies to enhance their financial positioning, optimize shareholder value, and access capital more efficiently. By leveraging its extensive network, deep industry relationships, and market insights, the firm empowers clients to successfully position themselves for growth, achieve regulatory compliance, and expand their investor base. Through a client-centric approach and a commitment to excellence, Glamourous continues to support businesses in unlocking new market opportunities and achieving long-term financial success.

Markets and Regions

Southeast Asia presents significant consulting opportunities across various industries, driven by rapid economic growth, digital transformation, and evolving regulatory landscapes. While the initial aim was to serve customers having business interests in the Greater Bay area, excluding China from our market focus in the second half allows us to strategically navigate geopolitical tensions while capitalizing on the immense potential within ASEAN nations.

The Company initially focused on movie streaming platforms are influencers and KOLs, which are personalities on these platforms that have amassed huge exposure and popularity. KOL can make great profits from marketing and online live selling, catering a unified entertainment universe for China market, Asia market and all overseas Chinese around the world.

Currently, we do not derive any revenue from our business segments yet.

Our Strategies

As The Company. expands its business scope from entertainment into boutique listing consulting, a strategic approach is essential to leverage its existing network and industry expertise. The company will capitalize on its well-established connections in the entertainment sector to attract high-profile clients and niche businesses seeking personalized listing consulting. By integrating entertainment-driven engagement strategies with corporate advisory services, the Company can offer unique branding and marketing solutions that differentiate its consulting services from traditional firms. Additionally, fostering partnerships with financial institutions, investors, and regulatory bodies will enhance credibility and streamline the listing process for clients.

To strengthen its position in the boutique listing consulting industry, the Company will utilize its entertainment background to implement innovative storytelling techniques to enhance client branding and public relations, ensuring maximum visibility and investor confidence. A dedicated team of financial analysts and corporate strategists will provide tailored advisory services, guiding businesses through regulatory compliance, market positioning, and post-listing growth strategies. This synergy between entertainment and finance will create a competitive edge in a rapidly evolving marketplace.

Most importantly, the Company. will emphasize long-term relationship-building with its clients by offering ongoing advisory support beyond the listing phase. By integrating interactive content, virtual investor roadshows, and engagement-driven experiences, the company can ensure sustained investor interest and brand loyalty for its clients. Additionally, expanding its consulting reach into international markets through strategic alliances and localized expertise will drive business growth. Through a combination of entertainment-driven engagement, financial expertise, and a global outlook, Luduson G Inc. is poised to redefine boutique listing consulting with an innovative and client-centric approach.

The Company is currently in preparation for a Reverse Take-Over (“RTO”) of a financial institution based in Cambodia.

INTELLECTUAL PROPERTY AND PATENTS

As The Company expands into boutique listing consulting, protecting intellectual property (IP) and strengthening brand identity will be crucial for maintaining a competitive edge. The company will develop proprietary consulting frameworks, digital tools, and data-driven methodologies to enhance the listing process for clients. These assets will be safeguarded through trademarks, copyrights, and potential patents where applicable, ensuring exclusivity and value differentiation. Additionally, leveraging the company’s existing entertainment IP—such as interactive media, digital engagement platforms, and content marketing expertise—will allow for innovative storytelling and branding solutions tailored to clients seeking public listings.

The Company will evolve to reflect its diversified portfolio while maintaining its reputation for creativity, innovation, and industry leadership. A strong branding strategy will position us as a premium boutique listing consultant, emphasizing its ability to merge entertainment-driven engagement with financial expertise. Consistent messaging, a refined corporate identity, and targeted marketing campaigns will reinforce brand recognition and trust among clients, investors, and stakeholders. Through a combination of IP protection and strategic branding, The Company aims to solidify its presence in the boutique listing consulting sector while maintaining its legacy of entertainment-driven innovation.

COMPETITION

The boutique listing consulting market in South-East Asia is highly competitive, with a mix of global financial advisory firms, specialized local consultancies, and investment banks offering listing advisory services. Established firms such as the "Big Four" accounting companies and major financial institutions dominate the industry with extensive experience in IPO advisory, regulatory compliance, and investor relations. Their strong brand recognition, deep market expertise, and established networks with stock exchanges and institutional investors create a high entry barrier for new players. However, these firms often focus on large-scale corporate clients, leaving opportunities for boutique consultancies like us, to cater to niche businesses and emerging companies that require more personalized and strategic guidance.

Local boutique consultancies across major financial hubs like Hong Kong, Singapore, and Tokyo provide another layer of competition. These firms specialize in regional regulations, industry-specific listing requirements, and local investor relations, offering tailored services that global players may lack. Many of these consultancies have strong relationships with regional stock exchanges and regulatory bodies, allowing them to expedite listing approvals and provide insights into evolving compliance frameworks. To compete effectively, the Company will need to establish strong regulatory expertise, cultivate local partnerships, and differentiate itself by leveraging its entertainment industry background for unique branding and marketing-driven IPO strategies.

Another competitive force comes from investment banks and brokerage firms that integrate listing consulting as part of their broader financial services. These firms offer end-to-end solutions, including underwriting, market-making, and post-listing financial strategies, giving them an advantage in securing clients seeking comprehensive support. While we may not directly compete with these large financial institutions in capital market transactions, it can position itself as a specialist in branding, digital investor engagement, and alternative listing solutions, complementing the services of traditional financial advisors. Strategic collaborations with investment banks can also enhance the Company’s credibility and expand its service offerings.

Technology-driven consulting firms are also emerging as key competitors, leveraging AI-driven analytics, blockchain-based financial solutions, and digital marketing tools to optimize the listing process. These firms use data-driven insights to help companies navigate valuation, investor targeting, and regulatory challenges with greater precision. To stay competitive. we must integrate digital tools into its consulting framework, utilizing data analytics, virtual investor roadshows, and digital storytelling to enhance client visibility and engagement. By combining traditional listing expertise with innovative digital strategies, the Company can carve out a unique niche in the competitive Asian market.

Despite the competitive landscape, the Company has an opportunity to distinguish itself by blending its entertainment-driven engagement strategies with financial consulting expertise. The company can capitalize on its strengths in branding, media, and interactive content to offer clients a more dynamic approach to public listings. By targeting emerging industries such as digital entertainment, esports, and creative startups—where traditional financial firms have limited specialization—we can establish ourselves as the go-to boutique consultant for companies seeking a high-impact, investor-friendly listing experience. Through strategic differentiation, localized expertise, and innovative service offerings, the Company can effectively compete in South-East Asia’s evolving boutique listing consulting market.

EMPLOYEES

As of April 2, 2025, we do not have any full time employees:

We work with our consultants in their specific area of expertise on a contractual basis as they are not employees of the Company.

GOVERNMENT AND INDUSTRY REGULATIONS

Luduson G Inc., through its operating entity in Malaysia, is subject to various government and industrial regulations that govern its business operations. Malaysia has a well-established regulatory framework that promotes a conducive environment for businesses while ensuring compliance with statutory requirements. The company operates in accordance with the relevant laws and regulations enforced by Malaysian authorities, including but not limited to the Companies Act 2016, the Income Tax Act 1967, and the Employment Act 1955.

The Companies Act 2016 governs the incorporation, management, and operations of companies in Malaysia. The Company adheres to the requirements related to corporate governance, financial reporting, and disclosure to ensure transparency and accountability in its business dealings. The Income Tax Act 1967 mandates the company to comply with tax obligations, including timely filing of tax returns and payment of taxes, ensuring adherence to the country’s tax regime. In 2024, Malaysia's tax landscape continues to evolve, with the government implementing measures to enhance tax compliance and revenue collection. Key developments include the introduction of the e-Invoicing system for selected taxpayers, aimed at improving tax administration efficiency and reducing tax evasion. Additionally, corporate tax rates remain at 24%, with certain incentives available for businesses in high-value sectors and technology-driven industries. The Company. remains vigilant in adapting to these changes and fulfilling its tax obligations in line with the updated regulations.

The Employment Act 1955 outlines the rights and responsibilities of employers and employees, and the company is committed to upholding fair labor practices, providing a safe working environment, and ensuring equitable treatment of its workforce.

Additionally, the Company is subject to regulations specific to the technology and digital content industry. The Malaysian Communications and Multimedia Commission (MCMC) oversees the licensing and operations of businesses involved in communications, broadcasting, and multimedia services. The company complies with the Communications and Multimedia Act 1998 and other sector-specific guidelines to ensure that its digital content and platform services meet regulatory standards and safeguard consumer interests.

The Company is also mindful of data protection and privacy regulations under the Personal Data Protection Act 2010 (PDPA), which governs the processing of personal data in commercial transactions. The Company upholds the highest standards in data security and privacy protection to maintain customer trust and ensure compliance with the PDPA.

In line with Malaysia’s commitment to anti-corruption and good governance, the Company abides by the Malaysian Anti-Corruption Commission Act 2009. The company enforces internal policies and procedures to prevent bribery and corruption, fostering a culture of integrity and ethical business conduct.

We continuously monitor developments in government policies and regulatory changes to ensure ongoing compliance and alignment with Malaysia’s legal and industrial standards. The company remains proactive in adapting to evolving regulations, mitigating regulatory risks, and sustaining its position as a responsible corporate entity within the Malaysian market.

Regulations on Tax

Value-Added Tax and Business Tax

In Malaysia, the Goods and Services Tax (GST) was repealed and replaced with the Sales and Service Tax (SST) effective 1 September 2018. As of 2024, the SST system remains in place and continues to apply to businesses operating in Malaysia.

The Sales Tax is imposed on taxable goods manufactured in or imported into Malaysia, with rates generally at 5% or 10%, depending on the type of goods. Certain essential goods may be exempt from sales tax.

The Service Tax is levied at a standard rate of 6% on specific prescribed services provided in Malaysia. Businesses providing taxable services must register for Service Tax if their annual taxable turnover exceeds RM500,000. However, different thresholds apply to specific sectors such as food and beverage (RM1.5 million) and others.

Businesses are required to comply with SST registration, filing, and payment obligations as stipulated by the Royal Malaysian Customs Department. Failure to comply may result in penalties and fines.

During the financial year ended December 31, 2024, the Company ensured full compliance with all applicable SST regulations. The Company maintained proper records of taxable sales and services to facilitate accurate reporting and timely payment of taxes. No material disputes or non-compliance issues were reported concerning SST obligations.

Management continues to monitor regulatory changes in Malaysia’s indirect tax framework to ensure ongoing compliance and minimize potential tax exposure.

Regulations Relating to Foreign Exchange and Dividend Distribution

Foreign Exchange Regulations

Luduson G Inc., through its Hong Kong intermediate holding entity, is subject to regulations governing foreign exchange controls and dividend distribution in the jurisdictions where it operates. In Hong Kong, there are generally no foreign exchange controls, and funds can be freely remitted in and out of the region. This facilitates the distribution of dividends from the Hong Kong holding entity to the Company and other shareholders. However, dividend payments from subsidiaries operating in other jurisdictions may be subject to local foreign exchange restrictions, withholding taxes, and regulatory approvals. Luduson G Inc. and its Hong Kong intermediate holding entity must ensure compliance with applicable laws and tax regulations in each operating jurisdiction to ensure the smooth repatriation of profits and distribution of dividends. Proper tax planning and adherence to local statutory requirements are essential to mitigate any potential risks and ensure regulatory compliance across the group structure.

Share Option Rules

The Company, being a Hong Kong intermediate holding entity can operate share option scheme (the “Scheme”) for the purpose of attracting, retaining, and motivating employees, directors, consultants, and other eligible participants, while aligning their interests with those of the Company and its shareholders. The Scheme is established in accordance with the applicable rules and regulations under the Hong Kong Companies Ordinance (Cap. 622) and the Rules Governing the Listing of Securities on The Stock Exchange of Hong Kong Limited (the “Listing Rules”). Under the Scheme, the Board of Directors may, at its discretion, grant options to subscribe for ordinary shares in the Company, subject to the terms and conditions set forth in the Scheme. The exercise price, vesting period, and other specific terms of each option grant are determined by the Board, provided that the exercise price shall not be less than the highest of (i) the closing price of the Company’s shares on the date of grant; (ii) the average closing price of the Company’s shares for the five business days preceding the date of grant; and (iii) the nominal value of the Company’s shares. The total number of shares that may be issued under the Scheme shall not exceed 10% of the Company’s issued share capital as of the date of shareholders’ approval, unless refreshed by shareholders in accordance with the Listing Rules. The Scheme is subject to periodic review and compliance with regulatory requirements in Hong Kong.

Regulation of Dividend Distributions

Dividend distributions by the Company are subject to the applicable laws and regulations of Hong Kong, including the Companies Ordinance (Cap. 622), and the Rules Governing the Listing of Securities on The Stock Exchange of Hong Kong Limited (the "Listing Rules"). Under Hong Kong law, dividends may only be paid out of profits available for distribution, which generally refers to the accumulated profits of the Company as stated in its unaudited financial statements, after providing for all applicable expenses, liabilities, and reserves. The declaration and payment of dividends are subject to the discretion of the Board of Directors, which considers the Company’s financial performance, cash flow position, future capital requirements, and other relevant factors. Additionally, any dividend distribution is subject to compliance with the Company’s constitutional documents and any restrictions or covenants contained in agreements with lenders or other financing arrangements. There is no withholding tax on dividends paid by a Hong Kong company to its shareholders, regardless of their residence or nationality.

SEASONALITY*.*

The consulting business in South-East Asia, including key markets like Malaysia and Singapore, experiences notable seasonality driven by cultural, economic, and business cycles. The first quarter often sees slower activity due to the Chinese New Year, which causes a temporary lull in business operations as many clients scale back engagements. Conversely, the second and third quarters generally see a surge in demand as companies refocus on growth initiatives and budget utilization after the holiday period. This is particularly evident in Singapore’s financial and professional services sectors, where mid-year strategy reviews and compliance deadlines fuel consulting needs. In Malaysia, demand often picks up around the government’s fiscal planning period and before the announcement of the national budget. The fourth quarter tends to be a mixed period; while some businesses rush to complete projects before the year-end, others adopt a wait-and-see approach due to budget constraints and preparations for the holiday season. Additionally, the region's reliance on tourism, manufacturing, and export-oriented sectors can amplify seasonal variations, especially during global economic shifts and peak travel seasons.

INSURANCE*.*

Insurance for consulting businesses in Southeast Asia, including but not limited to Malaysia and Singapore, plays a crucial role in safeguarding firms against various operational risks. Consulting businesses often face potential liabilities arising from professional errors, omissions, or client dissatisfaction, making Professional Indemnity Insurance a critical coverage. This type of insurance protects against legal costs and claims resulting from professional negligence. Additionally, Public Liability Insurance is essential, as it covers third-party injuries or property damage occurring in the course of business operations. In Malaysia, insurance requirements may vary based on the consulting sector and licensing bodies, while in Singapore, businesses are encouraged to maintain comprehensive coverage, especially in industries dealing with financial or legal advisory. With the region’s rapid economic development and growing regulatory frameworks, consulting firms increasingly seek Business Interruption Insurance and Cyber Liability Insurance to mitigate risks associated with data breaches and operational disruptions. As cross-border consulting activities expand, policies offering regional coverage have become more popular, ensuring businesses remain protected across multiple Southeast Asian markets.

CORPORATE INFORMATION

Our principal executive and registered offices are located at 35/F, Central Plaza, 18 Harbour Road, Wanchai, Hong Kong, telephone number +852-2824 8560.

NEAR-TERM REQUIREMENTS FOR ADDITIONAL CAPITAL

We believe that we will require approximately $1,000,000 over the next 18-24 months to implement our business plan of expanding throughout Hong Kong. For the immediate future, we intend to finance our business expansion efforts through loans from existing shareholders or financial institutions.

AVAILABLE INFORMATION

Access to all of our Securities and Exchange Commission (“SEC”) filings, including our Annual Report on Form 10-K, quarterly reports on Form 10-Q, current reports on Form 8-K, and amendments to those reports filed or furnished pursuant to Section 13(a) or 15(d) of the Securities Exchange Act of 1934, as amended (the “Exchange Act”), is provided, free of charge, on our website (www.luduson.com) as soon as reasonably practicable after such reports are electronically filed with, or furnished to, the SEC. The reports will be provided at no cost to the requester. Each request for these reports should be made to Luduson G Inc., Attention: Secretary, 35/F, Central Plaza, 18 Harbour Road, Wanchai, Hong Kong.

Globex Transfer, LLC located at 780 Deltona Boulevard, Suite 202, Deltona, Florida 32725, telephone number (813) 344-4490, facsimile (386) 267-3124, serves as our stock transfer agent.