Form 10-KT - Transition reports [Rule 13a-10 or 15d-10]

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 10-KT

☐	ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For The Fiscal Year Ended

☒	TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the transition period from January 1, 2023 to June 30, 2023

Commission File Number 000-53208

SINO GREEN LAND CORPORATION

(Exact name of registrant issuer as specified in its charter)

Nevada

54-0484915

(State or other jurisdiction of

incorporation or organization)

(I.R.S. Employer

Identification No.)

No. 3 & 5, Jalan Hi Tech 7/7, Kawasan Perindustrian Hi Tech 7,

43500 Semenyih, Selangor, Malaysia.

(Address of principal executive offices, including zip code)

Registrant’s phone number, including area code +603 8727 8732

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

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 if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act.

Yes ☐ No ☒

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 ☐ No ☒

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.

Yes ☒ No ☐

Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted and posted pursuant to Rule 405 of Regulation S-T (section 232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit and post such files).

YES ☐ NO ☒

Indicate by check mark if disclosure of delinquent filers pursuant to Item 405 of Regulation S-K (§ 229.405 of this chapter) is not contained herein, and will not be contained, to the best of registrant’s knowledge, in definitive proxy or information statements incorporated by reference in Part III of this Form 10-K or any amendment to this Form 10-K. ☐

Indicate by check mark whether the registrant is a large-accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company, or an emerging growth company. See the definitions of “large-accelerated filer,” “accelerated filer”, “smaller reporting company” and “emerging growth company” in Rule 12b-2 of the Exchange Act.

Large Accelerated Filer ☐ Accelerated Filer ☐ Non-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. ☐

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act).

Yes ☒ No ☐

Securities registered pursuant to Section 12(b) of the Act:

Title of each class		Trading Symbol(s)		Name of each exchange on which registered
Common Stock, $0.001 par value		SGLA		The OTC Markets - Pink Sheets

The aggregate market value of the Company’s Common Stock held by non-affiliates computed by reference to the closing bid price of the Company’s Common Stock, as of the last business day of the registrant’s most recently completed second fiscal quarter:

Not Applicable

APPLICABLE ONLY TO ISSUERS 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 Sections 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.

Not Applicable

APPLICABLE ONLY TO CORPORATE REGISTRANTS

Indicate the number of shares outstanding of each of the issuer’s classes of Common Stock, as of the latest practicable date.

Class		Outstanding at August 22, 2023
Common Stock, $0.001 par value		1,460,535

SINO GREEN LAND CORPORATION

TRANSITION FORM 10-KT

For the Transition Period From January 1, 2023 to June 30, 2023

Index

		Page #
PART I

Item 1.	Business	2
Item 1A.	Risk Factors	4
Item 1B.	Unresolved Staff Comments	4
Item 2.	Properties	4
Item 3.	Legal Proceedings	4
Item 4.	Mine Safety Disclosure	4

PART II

Item 5.	Market for Registrant’s Common Equity, Related Stockholder Matters and Issuer Purchases of Equity Securities	5
Item 6.	Selected Financial Data	6
Item 7.	Management’s Discussion and Analysis of Financial Condition and Results of Operations	6
Item 7A.	Quantitative and Qualitative Disclosures About Market Risk	8
Item 8.	Financial Statements and Supplementary Data	8
Item 9.	Changes in and Disagreements with Accountants on Accounting and Financial Disclosure	8
Item 9A.	Controls and Procedures	8
Item 9B.	Other Information	8

PART III

Item 10.	Directors, Executive Officers and Corporate Governance	9
Item 11.	Executive Compensation	11
Item 12.	Security Ownership of Certain Beneficial Owners and Management and Related Stockholder Matters	13
Item 13.	Certain Relationships and Related Transactions, and Director Independence	14
Item 14.	Principal Accounting Fees and Services	14

PART IV

Item 15.	Exhibits, Financial Statement Schedules	15

SIGNATURES		16

CAUTIONARY NOTE REGARDING FORWARD-LOOKING STATEMENTS

This Annual Report on Form 10-KT 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 guarantees 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,” or “our,” “Sino” are references to Sino Green Land Corporation, a Nevada corporation.

	●	“Common Stock” refers to the common stock, par value $0.001, of the Company;

	●	“Preferred Stock” refers to the preferred 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.

PART I

ITEM 1. BUSINESS

Change In Fiscal Year

On July 10, 2023, the Board of Directors of Sino Green Land Corporation (the “Company”) approved a change in the Company’s fiscal year from December 31 to June 30. The Company’s results of operations, cash flows, and all transactions impacting stockholders’ equity presented in this Transition Report on Form 10-KT are for the six months ended June 30, 2023, and our fiscal year 2022 is for the twelve months ended December 31, 2022 unless otherwise noted. As such, the Company’ fiscal year 2023, or fiscal 2023, refers to the period from January 1, 2023 to June 30, 2023. For comparative purposes, the unaudited statements of operations and statements of cash flows for the six months ended June 30, 2022 are also presented (see Note 7 “Transition Period Comparative Data” in the Company’s Financial Statements included in Item 15 of this Transition Report on Form 10-KT).

Corporate History

The Company was incorporated under the laws of the State of Nevada on March 6, 2008, under the name of Henry County Plywood Corporation, as successor by merger to a Virginia corporation incorporated in May 1948 under the same name. On March 17, 2009, the Company changed its name from “Henry County Plywood Corporation” to “Sino Green Land Corporation”. During 2009 to 2011, the Company was principally engaged in the wholesale distribution of premium fruits in China. In 2011, the Company was delinquent in statutory filings, and the last annual report, Form 10-K for the year ended December 31, 2010, was filed to the SEC on March 31, 2011, and the last Form 10-Q for the period ended September 30, 2011, was filed to the SEC on November 14, 2011.

On December 30, 2019, the Eighth District Court of Clark County, Nevada granted the Application for Appointment of Custodian, to Custodian Ventures LLC. Mr. David Lazar (“Mr. Lazar”), on behalf of the Custodian Ventures LLC, was awarded with custodianship and appointed as sole officer and director of the due to the Company’s ineffective board of directors, revocation of corporate charter, and abandonment of business. On January 7, 2020, Mr. Lazar announced the Court Order and the Change in Principle Officer through Form 8-K filing. The filing also mentioned the change of Company’s name from “Sino Green Land Corporation” to “Go Silver Toprich, Inc.”. On June 10, 2020, a settlement agreement was entered between the Company, Custodian Ventures, LLC, and Mr. Lazar. Pursuant to the agreement, Custodian Ventures LLC shall dismiss its custodianship, and the Company shall resume its business operations, and each party shall provide each other mutual release. In consideration of the release, the Company was required to pay Custodian Ventures LLC $15,000 towards its costs and expenses as the settlement to dismiss its custodianship with the Court. On July 2, 2020, the custodianship was discharged by the Court and Mr. Lazar resigned as sole officer and director of the Company. The former officer, Mr. Luo Xiong (“Mr. Luo”) was re-appointed as Chief Executive Officer and director of the Company.

Since July 2, 2020, along with the resumption of the Company’s business operations, Ms. Wo Kuk Ching (“Ms. Wo”), spouse of Mr. Luo has served as President and director of the Company, Ms. Wong Ching Wing (“Elise”), daughter of Ms. Wo has served as Chief Financial Officer, Treasurer and director of the Company, and Ms. Wong Erin (“Erin”), another daughter of Ms. Wo has served as Secretary of the Company, respectively. On August 31, 2020, the Company changed its name from “Go Silver Toprich, Inc.” back to “Sino Green Land Corporation”.

On December 2, 2021, Mr. Luo submitted his resignation as Chief Executive Officer and director of the Company to the board of directors effective December 31, 2021.

Effective from December 31, 2021, Ms. Wo serves as Chief Executive Officer.

Ms. Wo currently holds the positions of Chief Executive Officer, President, and director of the Company, respectively.

Business Overview

Currently, the Company intends to look for various opportunities like asset acquisitions, business combination or mergers and acquisitions (M&A) for strategic growth.

We plan to acquire or merge with private corporations doing businesses in recycling and, sales and distribution of reusable plastics. The goal of recycling plastics is to reduce high rates of plastic pollution while putting less pressure on virgin materials to produce brand new plastic products. This approach helps to conserve resources and diverts plastics from landfills or unintended destinations such as oceans. Our vision incorporates the spirit of social responsibility, not only on a local community basis but also on a global scale.

The impact of social distancing requirements due to Coronavirus (“COVID-19”) has affected all industries not only plastic recycling industry. There has been a strong demand for plastic for several years and converting waste plastic materials into commercially viable products, utilizing environmentally friendly recycling and manufacturing methods has been a focused by the global awareness in clean environment, a trend many expect to continue even after the COVID-19 restrictions are lifted.

The Company intends to execute its business plan upon capital raising. Subject to available capital, the Company intends to invest in building a recycling and extrusion facility, on-site contractor services, local engineering and acquisition of lab equipment and supplies, and marketing & sales development.

On March 1, 2023, the Company entered into a Non-Binding Letter of Intent (the “LOI”) in which the Company would acquire all of the issued and outstanding securities of Sunshine Green Land Corp., a Labuan corporation (“SGL”). The LOI contemplates the acquisition of SGL by the Company. SGL owns and operates Tian Li Eco Group Holdings Sdn. Bhd (“Tian Li), a development stage company that specializes in the processing for plastic waste bottles, PET plastic flakes, and packaging. Mr. Xiong Luo, the spouse of the Company’s CEO Ms Wo Kuk Ching, is CEO of Tian Li and a director of SGL. The LOI was entered into following arm’s length negotiations. The LOI proposes that the Company will acquire 100% of the issued and outstanding stock of SGL in exchange for 142,853,004 shares of the Company’s common stock, and 15,872,556 shares of the Company’s Convertible Preferred Stock, par value $0.52 per share, with a conversion ratio of 10, i.e., each share of Convertible Preferred Stock can be converted into 10 shares of the Company’s common stock with no expiration date on the conversion. Completion of the transaction is subject to, among other matters, the completion of due diligence, the negotiation of a definitive agreement providing for the transaction and employment agreements, satisfaction of the conditions negotiated therein and approval of the transaction by the Company’s board of directors, and all applicable state and federal law. No assurance can be given that the parties will be able to negotiate and execute a definitive agreement or that the transactions herein contemplated will close

As of the time of this filing, the Company’s business plan has not been executed.

Employees

We currently have no regular employees, and our officers and directors take an active role serving the Company in corporate governance and compliance, strategic planning, and overall management. We anticipate that we will start to recruit regular employees and build up our management team as and when our business starts.

ITEM 1A. RISK FACTORS

Not required by smaller reporting companies. 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

None.

ITEM 2. PROPERTIES

Our current business office is located at No. 3 & 5, Jalan Hi Tech 7/7, Kawasan Perindustrian Hi Tech 7, 43500 Semenyih, Selangor, Malaysia. The office space is provided by our Chief Executive Officer at no charge.

ITEM 3. LEGAL PROCEEDINGS

We are not currently involved in any legal proceedings, and we are not aware of any pending or potential legal actions.

ITEM 4. MINE SAFETY DISCLOSURES

Not applicable.

PART II

ITEM 5. MARKET FOR REGISTRANT’S COMMON EQUITY, RELATED STOCKHOLDER MATTERS AND ISSUER PURCHASES OF EQUITY SECURITIES

Holders

Preferred Stock

The Company is authorized to issue 20,000,000 shares of Preferred Stock. As of June 30, 2023, the Company had 2,520 shares of Preferred Stock issued and outstanding, par value $0.001 per share.

Common Stock

The Company is authorized to issue 780,000,000 shares of Common Stock. As of June 30, 2023, the Company had 1,460,535 shares of Common Stock issued and outstanding, par value $0.001 per share.

Transfer Agent and Registrar

The transfer agent for our capital stock is EQ Shareowner Services, with an address at 1110 Centre Pointe Curve, Suite 101, Mendota Heights, MN 55120, and telephone number is +1 800-401-1957 or +1 800-468-9716.

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 more than $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.

Dividend Policy

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 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.

Equity Compensation Plan Information

Currently, there is no equity compensation plan in place.

Unregistered Sales of Equity Securities

Currently, there is no unregistered sales of equity securities.

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 December 31, 2022.

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.

ITEM 7. MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS

The following discussion of our financial condition and results of operations should be read in conjunction with our audited financial statements and the notes to those financial statements appearing elsewhere in this Report.

Certain statements in this Report constitute forward-looking statements. These forward-looking statements include statements, which involve risks and uncertainties, regarding, among other things, (a) our projected sales, profitability, and cash flows, (b) our growth strategy, (c) anticipated trends in our industry, (d) our future financing plans, and (e) our anticipated needs for, and use of, working capital. They are generally identifiable by use of the words “may,” “will,” “should,” “anticipate,” “estimate,” “plan,” “potential,” “project,” “continuing,” “ongoing,” “expects,” “management believes,” “we believe,” “we intend,” or the negative of these words or other variations on these words or comparable terminology. In light of these risks and uncertainties, there can be no assurance that the forward-looking statements contained in this filing will in fact occur. You should not place undue reliance on these forward-looking statements.

The forward-looking statements speak only as of the date on which they are made, and, except to the extent required by federal securities laws, we undertake no obligation to update any forward-looking statements to reflect events or circumstances after the date on which the statements are made or to reflect the occurrence of unanticipated events.

Overview

Sino Green Land Corporation (the “Company” or “we” or “our”) was incorporated under the laws of the State of Nevada on March 6, 2008, under the name of Henry County Plywood Corporation, as successor by merger to a Virginia corporation incorporated in May 1948 under the same name. On March 17, 2009, we changed our name from “Henry County Plywood Corporation” to “Sino Green Land Corporation”. On January 7, 2020, we renamed from “Sino Green Land Corporation” to “Go Silver Toprich, Inc.”. On August 31, 2020, we changed the name from “Go Silver Toprich, Inc.” back to “Sino Green Land Corporation”.

Going Concern

For the six months ended June 30, 2023, the Company recorded no revenue, incurred a net loss of $49,118, and used cash in operating activities of $50,100, and at June 30, 2023, had a stockholders’ deficit of $271,776. These factors raise substantial doubt about the Company’s ability to continue as a going concern within one year of the date that the financial statements are issued. The financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern.

Change In Fiscal Year

On July 10, 2023, our Board of Directors approved a change in our fiscal year from December 31 to June 30. Our results of operations, cash flows, and all transactions impacting shareholders’ equity presented in this Transition Report on Form 10-KT are for the six months ended June 30, 2023, and our fiscal year 2022 is for the twelve months ended December 31, 2022 unless otherwise noted. As such, our fiscal year 2023, or fiscal 2023, refers to the period from January 1, 2023 to June 30, 2023. For comparative purposes, the unaudited statements of operations and statements of cash flows for the six months ended June 30, 2022 are also presented (see Note 7 “Transition Period Comparative Data” in the Company’s Financial Statements included in Item 15 of this Transition Report on Form 10-KT).

Critical Accounting Policies and Estimates

Use of Estimates

In preparing these financial statements, management makes estimates and assumptions that affect the reported amounts of assets and liabilities in the balance sheets, and revenues and expenses during the periods reported. Actual results may differ from these estimates.

Income Taxes

The Company uses an asset and liability approach for accounting and reporting for income taxes that allows recognition and measurement of deferred tax assets based upon the likelihood of realization of tax benefits in future years. Under the asset and liability approach, deferred taxes are provided for the net tax effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. A valuation allowance is provided for deferred tax assets if it is more likely than not these items will either expire before the Company is able to realize their benefits, or that future deductibility is uncertain. The Company’s policy is to recognize interest and/or penalties related to income tax matters in income tax expense.

Recent Accounting Pronouncements

See Note 2 to the financial statements.

Results Of Operations

Six Months Ended June 30, 2023 and Six Months Ended June 30, 2022

We recorded no revenue for the six months ended June 30, 2023 and June 30, 2022.

The result of operation expenses are primarily professional fees of $49,118 and $11,110 for the six months ended June 30, 2023 and June 30, 2022 respectively, reflecting an increase of $38,008, or 342%. The expenses for the six months ended June 30, 2023 were primarily consisted of professional fees such as audit fees. The increase in operation expenses was due to the increase in annual audit fee, quarterly review fee and related consulting fee.

Liquidity and Capital Resources

For the six months ended June 30, 2023 compared to six months ended June 30, 2022

As of June 30, 2023 and 2022, we had no cash on hand. Net cash used in operating activities for the six months ended June 30, 2023 was $50,100 as compared to net cash used in operating activities of $25,060 for the six months ended June 30, 2022. The cash used in operating activities was mainly driven by operating liability, primarily reduction in other payable and accrued liability, as the Company’s Chief Executive Officer or related party entities made advances of cash to the Company to meet the Company’s obligations as they become due.

We had no cash used in investing activities for the six months ended June 30, 2023 and 2022.

Net cash provided in financing activities for the six months ended June 30, 2023 was $50,100 as compared to net cash provided by financing activities of $25,060 for the six months ended June 30, 2022. The net cash provided by financing activities for the six months ended June 30, 2023 were mainly the loan advanced from related party $50,100 was forgiven, and recorded as a deemed capital contribution to the Company.

We do not have sufficient cash on hand to fund our ongoing operational expenses beyond 12 months. We will need to raise funds to commence our exploration program and fund our ongoing operational expenses. Additional funding will likely come from equity financing from the sale of our Common Stock or sale of part of our interest in our mineral claims. If we are successful in completing an equity financing, existing shareholders will experience dilution of their interest in our Company. We do not have any financing arrangement and we cannot provide investors with any assurance that we will be able to raise sufficient funding from the sale of our Common Stock to fund our exploration activities and ongoing operational expenses. In the absence of such financing, our business will likely fail. There are no assurances that we will be able to achieve further sales of our Common Stock or any other form of additional financing.

Going Concern

The ability of the Company to continue as a going concern is dependent on raising capital to fund its initial business plan and ultimately to attain profitable operations. Management believes additional cash required to meet the Company’s obligations as they become due will be provided by way of advances from related parties. 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.

Off-Balance Sheet Arrangements

As of June 30, 2023, 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.

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 in PART IV of this Annual Report.

ITEM 9. CHANGES IN AND DISAGREEMENTS WITH ACCOUNTANTS ON ACCOUNTING AND FINANCIAL DISCLOSURE

On January 10, 2023, the Company received a letter of resignation from its principal independent accountant, JP Centurion & Partners PLT (“JP Centurion”), terminating its engagement with the Company.

JP Centurion was engaged as the Company’s independent registered public accounting firm on or about June 9, 2021.

During the period from June 9, 2021, to January 10, 2023, we had no disagreements with JP Centurion on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedure.

On January 10, 2023, the board of directors of the Company approved the engagement of Weinberg & Company, P.A. (“Weinberg”) as the Company’s independent registered public accounting firm.

ITEM 9A. CONTROLS AND PROCEDURES

Disclosures Control and Procedures

Under the supervision and with the participation of our management, including our Principal Executive Officer and Principal Financial Officer, we are responsible for conducting an evaluation of the effectiveness of the design and operation of our internal controls and procedures, as defined in Rules 13a-15I and 15d-15(e) under the Securities Exchange Act of 1934, as of the end of the fiscal year covered by this report. Disclosure controls and procedures means that the material information required to be included in our Securities and Exchange Commission (“SEC”) reports is recorded, processed, summarized, and reported within the time periods specified in SEC rules and forms relating to our company, including any consolidating subsidiaries, and was made known to us by others within those entities, particularly during the period when this report was being prepared. Based on this evaluation, our Principal Executive Officer and Principal Financial Officer concluded as of the evaluation date that our disclosure controls and procedures were not effective as of June 30, 2023, due to material weaknesses in our internal control over financial reporting as described below.

Management’s Annual Report on Internal Control over Financial Reporting

Management is responsible for establishing and maintaining adequate internal control over financial reporting, as defined in Exchange Act Rule 13a-15. Internal control over financial reporting is defined in Rule 13a-15(f) and 15(d)-15(f) under the Exchange Act as a process designed to provide reasonable assurance to the Company’s management and the board of directors regarding the preparation and fair presentation of published financial statements. Management conducted an assessment of the Company’s internal control over financial reporting as of December 31, 2022, based on the framework and criteria established by the Committee of Sponsoring Organizations of the Treadway Commission in Internal Control-Integrated Framework (2013) (COSO). Based on the assessment, management concluded that, as of June 30, 2023, the Company’s internal controls over financial reporting were not effective.

We identified material weaknesses in our internal controls over financial reporting. A material weakness is a deficiency, or a combination of deficiencies, in internal control over financial reporting such that there is a reasonable possibility that a material misstatement of our financial statements will not be prevented or detected on a timely basis.

The material weaknesses identified include (i) the Company did not maintain a functioning independent audit committee and did not maintain an independent board; (ii) the Company had inadequate segregation of duties; and (iii) the Company had an insufficient number of personnel with an appropriate level of U.S. GAAP knowledge and experience and ongoing training in the application of U.S. GAAP and SEC disclosure requirements commensurate with the Company’s financial reporting requirements.

The material weaknesses were identified by our Principal Executive Officer and Principal Financial Officer, in connection with the review of our financial statements as of June 30, 2023.

Notwithstanding the identified material weaknesses, management has concluded that the Financial Statements included in this Transition Report on Form 10-KT present fairly, in all material respects, the Company’s financial position, results of operations and cash flows for the periods disclosed in conformity with U.S. GAAP.

Changes in Internal Controls 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 Transition 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 Transition Report on Form 10-KT.

ITEM 9B. OTHER INFORMATION

None.

PART III

ITEM 10. DIRECTORS, EXECUTIVE OFFICERS, AND CORPORATE GOVERNANCE

The following table sets forth certain information about our executive officers and directors as of the date of this Annual Report:

NAME

AGE

POSITIONS AND OFFICES

Wo Kuk Ching

Chief Executive Officer, President, Director

Wong Ching Wing

Wong Erin

Chief Financial Officer, Treasurer, Director

Secretary

Wo Kuk Ching (“Ms. Wo”), age 68, has served as our President and Director since July 2, 2020, and serves as Chief Executive Officer after the departure of our former Chief Executive Officer, Luo Xiong, spouse of Ms. Wo effective from December 31, 2021. Ms. Wo is mother of our Chief Financial Officer, Treasurer and Director, Wong Ching Wing (“Elise”) and our Secretary, Wong Erin (“Erin”), respectively.

Ms. Wo graduated from University of London in 2010 and holds a bachelor’s degree of science in accounting and finance. She obtained an advanced diploma in business administration from Society of Business Practitioners in 2017. She served as a financial planner of Chubb Life Insurance Company Limited from 2003 to 2011. From 2011 to 2020, she served as senior branch manager of Manulife (International) Limited.

Ms. Wo brings to the board of directors his business leadership, corporate strategy, and accounting and financial expertise.

Wong Ching Wing (“Elise”), age 44, has served as our Chief Financial Officer, Treasurer and Director since July 2, 2020. Elise is daughter of our Chief Executive Officer, President and Director, Wo Kuk Ching and sister of our Secretary, Wong Erin, respectively.

Elise graduated from University of California, Davis, in 2005 and holds a bachelor’s degree of science in computer science. She earned her master’s degree of science in finance from University of Hong Kong in 2011. Elise was awarded a Financial Advisers’ International Qualification (FAIQ) from Institute of Financial Planners of Hong Kong (“IFPHK”) in 2014 and a Qualified Retirement Advisor (QRA) Holder from IFPHK in 2017, respectively. From 2010 to 2020, she served as senior financial consultant of Manulife (International) Limited.

Elise brings to the board of directors her extensive knowledge and experience in business management and financial planning.

Wong Erin (“Erin”), age 39, has served as our Secretary since July 2, 2020. Erin is daughter of our Chief Executive Officer, President and Director, Wo Kuk Ching and sister of our Chief Financial Officer, Treasurer and Director, Wong Ching Wing, respectively.

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 (the “SEC”) 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 Chief Executive Officer, the Chief Financial Officer, and the board of directors of the Company review the Company’s internal accounting controls, practices, and policies.

Committees of the Board

The Company currently does not have nominating, compensation, or audit committees or committees performing similar functions nor does the Company have a written nominating, compensation, or audit committee charter. Our directors believe that it is not necessary to have such committees, at this time, because the directors can adequately perform the functions of such committees.

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.

We believe that our directors can analyze and evaluate our financial statements and understanding internal controls and procedures for financial reporting. The directors of the Company do not believe that it is necessary to have an audit committee because management believes that the board of directors can adequately perform the functions of an audit committee. In addition, we believe that retaining an independent director who would qualify as an “audit committee financial expert” would be overly costly and burdensome and is not warranted in our circumstances given the stage of our development and the fact that we have not generated any positive cash flows from operations to date.

Involvement in Certain Legal Proceedings

Our directors and our executive 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

The 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. The 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.

ITEM 11. EXECUTIVE COMPENSATION

SUMMARY COMPENSATION TABLE

Set forth below is information regarding the compensation paid during the six months ended June 30, 2023 and the years ended December 31, 2022 to our principal executive officer and principal financial officer who are collectively referred to as “named executive officers” elsewhere in this Annual Report.

Name and principal position	Year	Salary ($)	Bonus ($)	Stock Compensation ($)	Option Awards ($)	Non-Equity Incentive Plan Compensation ($)	Nonqualified Deferred Compensation Earnings ($)	All Other Compensation ($)	Total ($)
Wo Kuk Ching (1)	2023	-	-	-	-	-	-	-	-
	2022	-	-	-	-	-	-	-	-

Wong Ching Wing (2)	2023	-	-	-	-	-	-	-	-
	2022	-	-	-	-	-	-	-	-

Luo Xiong (3)	2023	-	-	-	-	-	-	-	-
	2022	-	-	-	-	-	-	-	-

(1)	Since July 2, 2020, Wo Kuk Ching (Ms. Wo”) has served as President and Director. Effective from December 31, 2021, Ms. Wo serves as Chief Executive Officer. Ms. Wo currently holds the positions of Chief Executive Officer, President, and Director, respectively.

Ms. Wo is mother of our Chief Financial Officer, Treasurer and Director, Wong Ching Wing (“Elise”) and our Secretary, Wong Erin (“Erin”), respectively. Ms. Wo is also spouse of our former Chief Executive Officer and Director, Luo Xiong (“Mr. Luo”).

(2)	Since July 2, 2020, Wong Ching Wing (“Elise”) has served as Chief Financial Officer, Treasurer and Director.

Elise is daughter of our Chief Executive Officer, President, and Director, Ms. Wo and sister of our Secretary, Erin.

(3)	Effective December 31, 2021, Luo Xiong (“Mr. Luo”) resigned from all positions with the Company, including Chief Executive Officer and Director.

Mr. Luo is spouse of Ms. Wo, our Chief Executive Officer, President, and Director.

STOCK OPTION GRANTS

We have not granted any stock options to our executive officers since our incorporation.

EMPLOYMENT AGREEMENTS

We do not have an employment or consulting agreement with any officers or Directors.

DIRECTOR’S COMPENSATION

The following table sets forth directors’ compensation as of June 30, 2023 (December 31, 2022: Nil).

Name

Salary ($)

Bonus ($)

Stock Compensation ($)

Option Awards ($)

Non-Equity Incentive Plan Compensation ($)

Nonqualified Deferred Compensation Earnings ($)

All Other Compensation ($)

Total ($)

Wo Kuk Ching (1)

Wong Ching Wing (2)

Luo Xiong (3)

(1)	Since July 2, 2020, Wo Kuk Ching (Ms. Wo”) has served as President and Director. Effective from December 31, 2021, Ms. Wo serves as Chief Executive Officer. Ms. Wo currently holds the positions of Chief Executive Officer, President, and Director, respectively.

(2)	Since July 2, 2020, Wong Ching Wing (“Elise”) has served as Chief Financial Officer, Treasurer and Director.

Elise is daughter of our Chief Executive Officer, President, and Director, Ms. Wo and sister of our Secretary, Erin.

(3)	Effective December 31, 2021, Luo Xiong (“Mr. Luo”) resigned from all positions with the Company, including Chief Executive Officer and Director.

Mr. Luo is spouse of Ms. Wo, our Chief Executive Officer, President, and Director.

COMPENSATION DISCUSSION AND ANALYSIS

DIRECTOR COMPENSATION

The board of directors does not currently receive any consideration for their services as members of the board of directors. The board of directors reserves the right in the future to award the members of the board of directors with cash or stock-based consideration for their services to the Company, which awards, if granted shall be in the sole determination of the board of directors.

EXECUTIVE COMPENSATION PHILOSOPHY

The board of directors determines the compensation given to our executive officers in their sole determination. The 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 the 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

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.

ITEM 12. SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND MANAGEMENT AND RELATED STOCKHOLDER MATTERS

Preferred Stock

The Company is authorized to issue 20,000,000 shares of Preferred Stock.

As of June 30, 2023, the Company had 2,520 shares of Preferred Stock issued and outstanding, par value $0.001 per share, and all issued and outstanding shares of Preferred Stock are held by unrelated parties.

Common Stock

The Company is authorized to issue 780,000,000 shares of Common Stock.

As of June 30, 2023, the Company had 1,460,535 shares of Common Stock issued and outstanding, par value $0.001 per share, and 960,000 shares (approximately 65.74%) of total issued and outstanding Common Stock are held by related parties.

The following table lists, as of June 30, 2023, the number of shares of Common Stock of the Company that are beneficially owned by (i) each person or entity known to our Company to be the beneficial owner of more than 5% of the outstanding Common Stock; (ii) each officer and director of our Company; and (iii) all officers and directors as a group. Information relating to beneficial ownership of Common Stock by our principal shareholders and management is based upon information furnished by each person using “beneficial ownership” concepts under the rules of the Securities and Exchange Commission. Under these rules, a person is deemed to be a beneficial owner of a security if that person has or shares voting power, which includes the power to vote or direct the voting of the security, or investment power, which includes the power to vote or direct the voting of the security. The person is also deemed to be a beneficial owner of any security of which that person has a right to acquire beneficial ownership within 60 days. Under the Securities and Exchange Commission rules, more than one person may be deemed to be a beneficial owner of the same securities, and a person may be deemed to be a beneficial owner of securities as to which he or she may not have any pecuniary beneficial interest. Except as noted below, each person has sole voting and investment power.

The percentages below are calculated based on 1,460,535 shares of our Common Stock issued and outstanding as of June 30, 2023.

We do not have any outstanding warrant, options, or other securities exercisable for or convertible into shares of our Common Stock.

Name of Beneficial Owner	Number of Common Stock Owned		Percentage of Ownership

Wo Kuk Ching (Chief Executive Officer, President, and Director) (1)		760,000		52.04	%

Wong Ching Wing (Chief Financial Officer, Treasurer, and Director (2)		40,000		2.74	%

Wong Erin (Secretary) (3)		40,000		2.74	%

All executive officers and directors as a group (3 persons named above)		840,000		57.52	%

Empower International Trading Sdn. Bhd. (4)		120,000		8.22	%

Other owners of the Company		500,535		34.26	%

		1,460,535		100.00	%

(1)	Wo Kuk Ching, our Chief Executive Officer, President, and Director, and currently owns 760,000 shares of our Common Stock, approximately 52.04% of total issued and outstanding shares. Ms. Wo is mother of our Chief Financial Officer, Treasurer and Director, Wong Ching Wing (“Elise”) and our Secretary, Wong Erin (“Erin”), respectively. Ms. Wo is also spouse of our former Chief Executive Officer and Director, Luo Xiong (“Mr. Luo”).

(2)	Wong Ching Wing (“Elise”), our Chief Financial Officer, Treasurer and Director, and currently owns 40,000 shares of our Common Stock, approximately 2.74% of total issued and outstanding shares. Elise is daughter of our Chief Executive Officer, President, and Director, Ms. Wo and sister of our Secretary, Erin.

(3)	Wong Erin (“Erin”), our Secretary, and currently owns 40,000 shares of our Common Stock, approximately 2.74% of total issued and outstanding shares. Erin is daughter of our Chief Executive Officer, President, and Director, Ms. Wo and sister of our Chief Financial Officer, Treasurer and Director, Elise.

(4)	Empower International Trading Sdn. Bhd. (“Empower”), a Malaysia corporation, currently owns 120,000 shares of our Common Stock, approximately 8.22% of total issued and outstanding shares. Luo Xiong, spouse of our Chief Executive Officer, President and Director, Wo Kuk Ching, is sole director and shareholder of Empower.

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 number of shares is deemed to include the number 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 date.

ITEM 13. CERTAIN RELATIONSHIPS AND RELATED TRANSACTIONS, DIRECTOR INDEPENDENCE

None.

ITEM 14. PRINCIPAL ACCOUNTING FEES AND SERVICES

Below is the aggregate amount of fees billed for professional services rendered by our principal accountants with respect to our last two fiscal years.

	For the six months ended June 30,		For the year ended December 31,
	2023		2022
Audit fees	$	10,000	$	12,000
Audit related fees		-		-
All other fees		-		-
Total	$	10,000	$	12,000

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.

The category of “Audit-related fees” includes employee benefit plan audits, internal control reviews and accounting consultation.

All 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 by Weinberg & Company, P.A. (2022) and JP Centurion & Partners PLT (2021) were approved by our board of directors.

PART IV

ITEM 15. EXHIBITS AND FINANCIAL STATEMENT SCHEDULES

(a) Financial Statements

The following are filed as part of this report:

Financial Statements

Reference is made to the Index to Financial Statements on page F-1, where these documents are listed.

(b) Exhibits

The following exhibits are filed or “furnished” herewith:

3.1	Articles of Incorporation**

3.2	Bylaws**

31.1	Rule 13(a)-14(a)/15(d)-14(a) Certification of principal executive officer*

31.2	Rule 13(a)-14(a)/15(d)-14(a) Certification of principal financial officer*

32.1	Section 1350 Certification of principal executive officer*

32.2	Section 1350 Certification of principal financial officer*

101.INS	Inline XBRL Instance Document*

101.SCH	Inline XBRL Schema Document*

101.CAL	Inline XBRL Calculation Linkbase Document*

101.DEF	Inline XBRL Definition Linkbase Document*

101.LAB	Inline XBRL Label Linkbase Document*

101.PRE	Inline XBRL Presentation Linkbase Document*

104	Cover Page Interactive Data File (embedded within the Inline XBRL document)*

* Filed herewith.

** As filed in the Registrant’s Registration Statement on Form S-1.

SIGNATURES

Pursuant to the requirements 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.

	SINO GREEN LAND CORPORATION
	(Name of Registrant)

Date: September 28, 2023	By:	*/s/* Wo Kuk Ching
	Title:	Chief Executive Officer (Principal Executive Officer)

SINO GREEN LAND CORPORATION

INDEX TO FINANCIAL STATEMENTS

	Page

Report of Independent Registered Public Accounting Firm (PCAOB ID: 572)	F-2

Financial Statements

Balance Sheets as of June 30, 2023 and December 31, 2022	F-3

Statements of Operations for the six months ended June 30, 2023 and for the year ended December 31, 2022	F-4

Statements of Changes in Stockholders’ Deficit for the six months ended June 30, 2023 and for the year ended December 31, 2022	F-5

Statements of Cash Flows for the six months ended June 30, 2023 and for the year ended December 31, 2022	F-6

Notes to Financial Statements	F-7

F-1

REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

To the Stockholders and Board of Directors of Sino Green Land Corporation

Opinion on the Financial Statements

We have audited the accompanying balance sheet of Sino Green Land Corporation (the “Company”) as of June 30, 2023 and December 31, 2022, the related statements of operations, changes in stockholders’ deficit, and cash flows for the six month transition period ended June 30, 2023, and for the year ended December 31, 2022, and the related notes (collectively referred to as the “financial statements”). In our opinion, the financial statements present fairly, in all material respects, the financial position of the Company as of June 30, 2023 and December 31, 2022, and the results of its operations and its cash flows for the six month transition period ended June 30, 2023 and the year ended December 31, 2022, in conformity with accounting principles generally accepted in the United States of America.

Going Concern

The accompanying financial statements have been prepared assuming that the Company will continue as a going concern. As discussed in Note 1 to the financial statements, during the six month transition period ended June 30, 2023, the Company incurred a net loss and utilized cash in operations, and at June 30, 2022, had a stockholders’ deficit. These conditions raise substantial doubt about the Company’s ability to continue as a going concern. Management’s plans regarding these matters are also described in Note 1. 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 audits 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 audits 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 audits 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 audits provide a reasonable basis for our opinion.

Critical Audit Matter

The critical audit matter communicated below is a matter arising from the current period audit of the financial statements that was communicated or required to be communicated to the audit committee and that: (1) relates to accounts or disclosures that are material to the financial statements and (2) involved especially challenging, subjective, or complex judgments. The communication of critical audit matters does not alter in any way our opinion on the financial statements, taken as a whole, and we are not, by communicating the critical audit matter below, providing a separate opinion on the critical audit matter or on the accounts or disclosures to which it relates.

Payable to related parties

As described in Note 5 to the financial statements, as of June 30, 2023, $258,240 was payable to related parties.

We identified the identification and disclosure of the payable to related parties as a critical audit matter because of the significant judgment made by management in the evaluation of the payable to related parties. This required a high degree of auditor judgement in assessing the sufficiency of the procedures performed to identify payables to related parties of the Company.

The primary procedures we performed related to the payable to related parties:

	●	We inquired of management regarding related party relationships and transactions.
	●	We received confirmations from the related parties and compared responses to the Company’s records.
	●	We examined the Company’s reconciliation of its payable to related parties.
	●	We assessed the sufficiency of managements disclosures related to the payable to related parties.

We have served as the Company’s auditor since 2022.

/s/ Weinberg & Company, P.A.

Los Angeles, California

September 28, 2023

F-2

SINO GREEN LAND CORPORATION

BALANCE SHEETS

(Currency expressed in United States Dollars (“$”), except for number of shares)

	June 30			December 31
	2023			2022

ASSETS	$			$
CURRENT ASSETS		-			-
TOTAL ASSETS	$	-		$	-

LIABILITIES AND STOCKHOLDERS’ DEFICIT
CURRENT LIABILITIES
Accrued expenses	$	13,536		$	14,518
Payable to related parties		258,240			208,140

TOTAL LIABILITIES		271,776			222,658

Commitments and Contingencies		-			-

STOCKHOLDERS’ DEFICIT
Preferred Stock, $0.001 par value; 20,000,000 shares authorized; 2,520 issued and outstanding at June 30, 2023 and December 31, 2022, respectively		1,260			1,260
Common Stock, $0.001 par value; 780,000,000 shares authorized; 1,460,535 issued and outstanding at June 30, 2023 and December 31, 2022, respectively		730,267			730,267
Additional paid-in capital		35,915,921			35,915,921
Accumulated deficit		(36,919,224	)		(36,870,106	)

TOTAL STOCKHOLDERS’ DEFICIT		(271,776	)		(222,658	)

TOTAL LIABILITIES AND STOCKHOLDERS’ DEFICIT	$	-		$	-

See accompanying notes to financial statements.

F-3

SINO GREEN LAND CORPORATION

STATEMENTS OF OPERATIONS

(Currency expressed in United States Dollars (“$”), except for number of shares)

	Six months ended June 30			Year ended December 31
	2023			2022

REVENUES	$	-		$	-

OPERATING EXPENSES:
General and administrative		(49,118	)		(35,659	)

NET LOSS	$	(49,118	)	$	(35,659	)

Net loss per share - basic and diluted	$	(0.03	)	$	(0.02	)

Weighted average number of common shares outstanding - basic and diluted		1,460,535			1,460,364

See accompanying notes to financial statements.

F-4

SINO GREEN LAND CORPORATION

STATEMENTS OF CHANGES IN STOCKHOLDERS’ DEFICIT

(Currency expressed in United States Dollars (“$”), except for number of shares)

	Number of shares		Amount		Number of shares		Amount		Additional Paid-in Capital			Accumulated Deficit			Total Stockholders’ Deficit
	Preferred Stock				Common Stock
	Number of shares		Amount		Number of shares		Amount		Additional Paid-in Capital			Accumulated Deficit			Total Stockholders’ Deficit
Balance as of December 31, 2021		2,520	$	1,260		1,460,079	$	730,039	$	35,916,149		$	(36,834,447	)	$	(186,999	)
Rounding due to reverse stock split		-		-		456		228		(228	)		-			-
Net loss		-		-		-		-		-			(35,659	)		(35,659	)
Balance as of December 31, 2022		2,520		1,260		1,460,535		730,267		35,915,921			(36,870,106	)		(222,658	)
Net loss		-		-		-		-		-			(49,118	)		(49,118	)
Balance as of June 30, 2023		2,520	$	1,260		1,460,535	$	730,267	$	35,915,921		$	(36,919,224	)	$	(271,776	)

See accompanying notes to financial statements.

F-5

SINO GREEN LAND CORPORATION

STATEMENTS OF CASH FLOWS

(Currency expressed in United States Dollars (“$”))

	Six months ended June 30			For the year ended December 31,
	2023			2022
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	$	(49,118	)	$	(35,659	)
Adjustments to reconcile net loss to net cash used in operating activities:
Changes in operating liabilities:
Accrued expenses		(982	)		(12,084	)
Net cash used in operating activities		(50,100	)		(47,743	)

CASH FLOWS FROM FINANCING ACTIVITY:
Payable to related parties		50,100			47,743
Net cash provided by financing activity		50,100			47,743

NET CHANGE IN CASH		-			-
CASH, BEGINNING OF YEAR		-			-
CASH, END OF YEAR	$	-		$	-

SUPPLEMENTAL CASH FLOWS INFORMATION
Income taxes paid	$	-		$	-
Interest paid	$	-		$	-

See accompanying notes to financial statements.

F-6

SINO GREEN LAND CORPORATION

NOTES TO FINANCIAL STATEMENTS

(Currency expressed in United States Dollars (“$”), except for number of shares)

1. ORGANIZATION AND BUSINESS BACKGROUND

Sino Green Land Corporation (the “Company”), formerly known as Go Silver Toprich Holding Inc., is a corporation organized under the laws of the State of Nevada.

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. As reflected in the accompanying financial statements, for the six months transition period ended June 30, 2023, the Company recorded no revenue, incurred a net loss of $49,118 and used cash in operating activities of $50,100, and at June 30, 2023, had a stockholders’ deficit of $271,776. These factors raise substantial doubt about the Company’s ability to continue as a going concern within one year of the date that the financial statements are issued. The financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern.

Reverse stock split

On May 18, 2022, the Company filed a Certificate of Change with the Secretary of State of the State of Nevada to effectuate a one-for-five hundred (1:500) reverse stock split of its Common Stock without any change to its par value. Accordingly, all common shares and per share amounts in these financial statements have been adjusted retroactively to reflect the reverse stock split as if the split occurred at the beginning of the earliest period presented in this Transition Report.

COVID-19

The COVID-19 pandemic has negatively impacted the global economy, workforces, customers, and created significant volatility and disruption of financial markets. The Company monitors guidance from national and local public health authorities and has implemented health and safety precautions and protocols in response to these guidelines. The extent of the impact of the COVID-19 pandemic has had and will continue to have on the Company’s business is highly uncertain and difficult to predict and quantify at this time.

Inflation

The continuing impact of higher inflation, actions by central banks to address inflation, increases in interest rates, and rising energy prices create uncertainty about the future economic environment which will continue to evolve and, we believe, will impact businesses in the near term. The implications of higher government deficits and debt, tighter monetary policy, and potentially higher long-term interest rates may drive a higher cost of capital for businesses.

F-7

2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Basis of presentation

The Company’s financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”). In July 2023, the Board of Directors of the Company approved a change in the Company’s fiscal year end from December 31 to June 30. The Company’s fiscal year now begins on July 1 and ends on June 30 of each year, starting on July 1, 2023. The required transition period of January 1, 2023 to June 30, 2023, is included in the financial statements. For comparative purposes, the unaudited statements of operations and statements of cash flows for the six months ended June 30, 2022, are also presented (see Note 7).

The accompanying unaudited statement of operations and statement of cash flows for the six months ended June 30, 2022, have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) for interim financial information and with the rules and regulations of the United States Securities and Exchange Commission (the “SEC”) to Form 10-Q and Article 8 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by U.S. GAAP for complete financial statements. In the opinion of management, all adjustments (consisting of normal recurring accruals) considered necessary for a fair presentation of the financial position, results of operations and cash flows for the interim periods have been included. The results of operations for the six months ended June 30, 2022, are not necessarily indicative of the results of operations to be expected for the full fiscal year ending June 30, 2022. These financial statements should be read in conjunction with the financial statements of the Company for the year ended December 31, 2021, and notes thereto included in the Company’s 2021 Annual Report on Form 10-K.

Use of estimates

The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Significant estimates include estimates for the accruals of potential liabilities.

Income Taxes

Net loss per share

The Company calculates net loss per share in accordance with ASC Topic 260, “Earnings per Share.” Basic net loss per share is computed by dividing the net loss by the weighted-average number of common shares outstanding during the period. Diluted net loss per share is computed like basic net loss per share except that the denominator is increased to include the number of additional common shares that would have been outstanding if the potential common stock equivalents had been issued and if the additional common shares were dilutive. As of December 31, 2022, the Company has no potentially dilutive securities, such as options or warrants, outstanding.

F-8

Fair value measurements

The Company follows the guidance of ASC 820-10, “Fair Value Measurements and Disclosures”, with respect to financial assets and liabilities that are measured at fair value. ASC 820-10 establishes a three-tier fair value hierarchy that prioritizes the inputs used in measuring fair value as follows:

Level 1 : Observable inputs such as quoted prices in active markets;

Level 2 : Inputs, other than the quoted prices in active markets, that are observable either directly or indirectly; and

Level 3 : Unobservable inputs in which there is little or no market data, which require the reporting entity to develop its own assumptions

The Company believes the carrying amounts reported in the balance sheets for accrued expenses and payable to related parties, approximate their fair values because of the short-term nature of these financial instruments.

Recent accounting pronouncements

In June 2016, the FASB issued ASU No. 2016-13, Credit Losses - Measurement of Credit Losses on Financial Instruments (“ASC 326”). The standard significantly changes how entities will measure credit losses for most financial assets, including accounts and notes receivables. The standard will replace today’s “incurred loss” approach with an “expected loss” model, under which companies will recognize allowances based on expected rather than incurred losses. Entities will apply the standard’s provisions as a cumulative-effect adjustment to retained earnings as of the beginning of the first reporting period in which the guidance is effective. The standard is effective for interim and annual reporting periods beginning after December 15, 2022. The Company adopted ASU 2016-13 on January 1, 2023, and it did not have a material impact on the Company’s financial position, results of operations, and cash flows.

Other recent accounting pronouncements and guidance issued by the FASB, its Emerging Issues Task Force, the American Institute of Certified Public Accountants, and the Securities and Exchange Commission did not or are not believed by management to have a material impact on the Company’s present or future financial statements.

3. ACCRUED EXPENSES

SCHEDULE OF ACCRUED EXPENSES

	As of June 30,		As of December 31,
	2023		2022
Accrued audit fees		10,000		12,000
Accrued professional fees		-		995
Accrued transfer agent fees		3,536		1,523
Total accrued expenses	$	13,536	$	14,518

F-9

4. PREFERRED STOCK AND COMMON STOCK

Preferred Stock

The Company is authorized to issue 20,000,000 shares of Preferred Stock with a par value of $0.001 per share. As of June 30, 2023 and December 31, 2022, the Company had 2,520 shares of Preferred Stock issued and outstanding, respectively.

Common Stock

The Company is authorized to issue 780,000,000 shares of Common Stock with a par value of $0.001 per share. As of June 30, 2023 and December 31, 2022, the Company had 1,460,535 shares of Common Stock issued and outstanding, respectively.

As of June 30, 2023 and December 31, 2022, Wo Kuk Ching (“Ms. Wo”), the Company’s Chief Executive Officer, President, and Director, directly owned or controlled through direct family members or family-owned entities, 960,000 shares of Common Stock which represented approximately 65.7% voting power of the Company’s stock.

5. RELATED PARTY TRANSACTIONS

As of December 31, 2022, the Company had advances payable of $133,858 due to Mr. Luo Xiong and advances payable of $74,282 due to Tian Li Eco Group Holdings Sdn Bhd, (“Tian Li”). During the six month period ended June 30, 2023, the Company received advances of $4,063 from Mr. Luo and $46,036 from Tian Li. As of June 30, 2023, the Company has advances payable of $137,921 due to Mr. Luo Xiong and advances payable of $120,318 due to Tian Li. The advances are unsecured, non-interest bearing, and are payable on demand.

Mr. Luo is the spouse of Ms. Wo Kuk Ching, the Company’s current CEO. Mr. Luo and Ms. Wo and their immediate family control 65.7% of the Company’s issued and outstanding shares of common stock.

Mr. Luo and Ms. Wo and their immediate family control 34% of Sunshine Green Land Corp. (“Sunshine Green Land”), which owns 100% of Tian Li. Mr. Luo is also the CEO of Tian Li. Tian Li is a development stage company that specializes in the processing for plastic waste bottles, PET plastic flakes, and packaging.

On March 1, 2023, the Company entered into a Non-Binding Letter of Intent in which the Company would acquire all of the issued and outstanding securities of Sunshine Green Land in exchange for 142,853,004 shares of the Company’s common stock, and 15,872,556 shares of the Company’s convertible preferred stock. The convertible preferred stock will have a conversion ratio of 10, i.e., each share of convertible preferred stock can be converted into 10 shares of the Company’s common stock, with no expiration date on the conversion. Completion of the transaction is subject to, among other matters, the completion of due diligence, the negotiation of a definitive agreement providing for the transaction and employment agreements, and satisfaction of the conditions negotiated therein and approval of the transaction by all applicable local and national laws. No assurance can be given that the parties will be able to negotiate and execute a definitive agreement or that the transactions herein contemplated will close. As of September 28, 2023, the transaction has not closed.

6. INCOME TAXES

The Company had no income tax expense for the six months ended June 30, 2023 and years ended December 31, 2022, respectively. A reconciliation of the income tax expense determined at statutory federal income tax rate to the Company’s income taxes is as follows:

	For the six month transition period ended June 30,			For the year ended December 31,
	2023			2022

Loss from continuing operations before income tax:	$	(49,118	)	$	(35,659	)
U.S. Federal statutory tax rate		21	%		21	%
Income tax benefit at statutory rate		(10,315	)		(7,488	)
Change in valuation allowance		10,315			7,488
Income tax provision	$	-		$	-

SCHEDULE OF DEFERRED TAX ASSETS

	As of June 30			As of December 31
	2023			2022
Components of deferred tax assets:
Net operating loss carryforwards	$	1,602,478		$	1,592,163
Gross deferred tax assets		1,602,478			1,592,163
Less: valuation allowance		(1,602,478	)		(1,592,163	)
Net deferred tax asset	$	-		$	-

The provisions of ASC Topic 740, Accounting for Income Taxes, require an assessment of both positive and negative evidence when determining whether it is more likely than not that deferred tax assets are recoverable. As of June 30, 2023 and December 31, 2022, based on all available objective evidence, including the existence of cumulative losses, the Company determined that it was more likely than not that the net deferred tax assets were not fully realizable. Accordingly, the Company established a full valuation allowance against its net deferred tax assets. The Company intends to maintain a full valuation allowance on net deferred tax assets until sufficient positive evidence exists to support reversal of the valuation allowance.

The Company adopted the provisions of ASC 740, which requires companies to determine whether it is “more likely than not” that a tax position will be sustained upon examination by the appropriate taxing authorities before any tax benefit can be recorded in the financial statements. ASC 740 also provides guidance on the recognition, measurement, classification and interest and penalties related to uncertain tax positions. As of June 30, 2023 and December 31, 2022, no liability for unrecognized tax benefits was required to be recorded or disclosed.

F-10

7. TRANSITION PERIOD COMPARATIVE DATA

This Transition Report on Form 10-KT includes financial information for the six months ended June 30, 2023 and fiscal year ended December 31, 2022. The Statements of Operations and Cash Flows for the six months transition period ended June 30, 2023 and the six months ended June 30, 2022, are summarized below. All data for the six months ended June 30, 2022, are derived from the Company’s unaudited financial statements.

SCHEDULE OF STATEMENTS OF OPERATIONS

	June 30, 2023			June 30, 2022
	Six Months Ended
	June 30, 2023			June 30, 2022
				(Unaudited)
Revenue		-			-
General and administrative	$	49,118		$	11,110
Net loss	$	(49,118	)	$	(11,110	)
Basic and diluted net loss per share	$	(0.03	)	$	(0.01	)
Weighted average number of shares outstanding		1,460,535			1,460,079

SCHEDULE OF STATEMENTS OF CASH FLOWS

	June 30, 2023			June 30, 2022
	Six Months Ended
	June 30, 2023			June 30, 2022
				(Unaudited)
CASH FLOWS FROM OPERATING ACTIVITIES
Net loss	$	(49,118	)	$	(11,110	)
Net change in non-cash working capital balances
Prepayments		-			(548	)
Accrued liabilities		(982	)		(13,402	)
NET CASH USED IN OPERATION		(50,100	)		(25,060	)

CASH FLOWS FROM FINANCING ACTIVITIES
Payable to related parties		50,100			25,060
NET CASH PROVIDED BY FINANCING ACTIVITIES		50,100			25,060

INCREASE IN CASH		-			-
CASH, BEGINNING		-			-
CASH, ENDING	$	-		$	-

F-11

EXHIBIT 31.1

CERTIFICATION

I, Wo Kuk Ching, certify that:

1. I have reviewed this transition report on Form 10-KT of Sino Green Land Corporation (the “Company”) for the six months ended June 30, 2023;

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, 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: September 28, 2023

By:

/s/ Wo Kuk Ching

Wo Kuk Ching

Chief Executive Officer

(Principal Executive Officer)

EXHIBIT 31.2

CERTIFICATION

I, Wong Ching Wing, certify that:

1. I have reviewed this transition report on Form 10-KT of Sino Green Land Corporation (the “Company”) for the six months ended June 30, 2023;

	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, 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

	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: September 28, 2023

By:

/s/ Wong Ching Wing

Wong Ching Wing

Chief Financial Officer

(Principal Financial and 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 Sino Green Land Corporation (the “Company”) on Transition Form 10-KT for the six months ended June 30, 2023 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: September 28, 2023

By:

/s/ Wo Kuk Ching

Wo Kuk Ching

Chief Executive Officer

(Principal Executive 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 will be retained by the Company and furnished to the Securities and Exchange Commission or its staff upon request.

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

(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: September 28, 2023

By:

/s/ Wong Ching Wing

Wong Ching Wing

Chief Financial Officer

(Principal Financial and Accounting Officer)

Cover - shares	6 Months Ended
Cover - shares	Jun. 30, 2023	Aug. 22, 2023
Cover [Abstract]
Document Type	10-KT
Amendment Flag	false
Document Annual Report	false
Document Transition Report	true
Document Period Start Date	Jan. 01, 2023
Document Period End Date	Jun. 30, 2023
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2023
Current Fiscal Year End Date	--06-30
Entity File Number	000-53208
Entity Registrant Name	SINO GREEN LAND CORPORATION
Entity Central Index Key	0001433551
Entity Tax Identification Number	54-0484915
Entity Incorporation, State or Country Code	NV
Entity Address, Address Line One	No. 3 & 5
Entity Address, Address Line Two	Jalan Hi Tech 7/7
Entity Address, Address Line Three	Kawasan Perindustrian Hi Tech 7
Entity Address, City or Town	Semenyih, Selangor
Entity Address, Country	MY
Entity Address, Postal Zip Code	43500
City Area Code	+603
Local Phone Number	8727 8732
Title of 12(b) Security	Common Stock, $0.001 par value
Trading Symbol	SGLA
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	No
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	true
Entity Common Stock, Shares Outstanding		1,460,535
Document Financial Statement Error Correction [Flag]	false
Auditor Firm ID	572
Auditor Name	Weinberg & Company, P.A.
Auditor Location	Los Angeles, California

Balance Sheets - USD ($)	Jun. 30, 2023	Dec. 31, 2022
ASSETS
CURRENT ASSETS
TOTAL ASSETS
CURRENT LIABILITIES
Accrued expenses	13,536	14,518
TOTAL LIABILITIES	271,776	222,658
Commitments and Contingencies
STOCKHOLDERS’ DEFICIT
Preferred Stock, $0.001 par value; 20,000,000 shares authorized; 2,520 issued and outstanding at June 30, 2023 and December 31, 2022, respectively	1,260	1,260
Common Stock, $0.001 par value; 780,000,000 shares authorized; 1,460,535 issued and outstanding at June 30, 2023 and December 31, 2022, respectively	730,267	730,267
Additional paid-in capital	35,915,921	35,915,921
Accumulated deficit	(36,919,224)	(36,870,106)
TOTAL STOCKHOLDERS’ DEFICIT	(271,776)	(222,658)
TOTAL LIABILITIES AND STOCKHOLDERS’ DEFICIT
Related Party [Member]
CURRENT LIABILITIES
Payable to related parties	$ 258,240	$ 208,140

Balance Sheets (Parenthetical) - $ / shares	Jun. 30, 2023	Dec. 31, 2022
Statement of Financial Position [Abstract]
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, shares authorized	20,000,000	20,000,000
Preferred stock, shares issued	2,520	2,520
Preferred stock, shares outstanding	2,520	2,520
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	780,000,000	780,000,000
Common stock, shares issued	1,460,535	1,460,535
Common stock, shares outstanding	1,460,535	1,460,535

Statements of Operations - USD ($)	6 Months Ended		12 Months Ended
Statements of Operations - USD ($)	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022
Income Statement [Abstract]
REVENUES
OPERATING EXPENSES:
General and administrative	(49,118)	(11,110)	(35,659)
NET LOSS	$ (49,118)	$ (11,110)	$ (35,659)
Net loss per share - basic	$ (0.03)	$ (0.01)	$ (0.02)
Net loss per share - diluted	$ (0.03)	$ (0.01)	$ (0.02)
Weighted average number of common shares outstanding - basic	1,460,535	1,460,079	1,460,364
Weighted average number of common shares outstanding - diluted	1,460,535	1,460,079	1,460,364

Statements of Changes in Stockholders' Deficit - USD ($)	Preferred Stock [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Total
Beginning balance, value at Dec. 31, 2021	$ 1,260	$ 730,039	$ 35,916,149	$ (36,834,447)	$ (186,999)
Beginning balance, shares at Dec. 31, 2021	2,520	1,460,079
Rounding due to reverse stock split		$ 228	(228)
Rounding due to reverse stock split, shares		456
Net loss				(35,659)	(35,659)
Ending balance, value at Dec. 31, 2022	$ 1,260	$ 730,267	35,915,921	(36,870,106)	(222,658)
Ending balance, shares at Dec. 31, 2022	2,520	1,460,535
Net loss				(49,118)	(49,118)
Ending balance, value at Jun. 30, 2023	$ 1,260	$ 730,267	$ 35,915,921	$ (36,919,224)	$ (271,776)
Ending balance, shares at Jun. 30, 2023	2,520	1,460,535

Statements of Cash Flows - USD ($)	6 Months Ended	12 Months Ended
Statements of Cash Flows - USD ($)	Jun. 30, 2023	Dec. 31, 2022
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	$ (49,118)	$ (35,659)
Changes in operating liabilities:
Accrued expenses	(982)	(12,084)
Net cash used in operating activities	(50,100)	(47,743)
CASH FLOWS FROM FINANCING ACTIVITY:
Payable to related parties	50,100	47,743
Net cash provided by financing activity	50,100	47,743
NET CHANGE IN CASH
CASH, BEGINNING OF YEAR
CASH, END OF YEAR
SUPPLEMENTAL CASH FLOWS INFORMATION
Income taxes paid
Interest paid

ORGANIZATION AND BUSINESS BACKGROUND

6 Months Ended

Jun. 30, 2023

Accounting Policies [Abstract]

ORGANIZATION AND BUSINESS BACKGROUND

1. ORGANIZATION AND BUSINESS BACKGROUND

Sino Green Land Corporation (the “Company”), formerly known as Go Silver Toprich Holding Inc., is a corporation organized under the laws of the State of Nevada.

Going concern

Reverse stock split

COVID-19

Inflation

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

6 Months Ended

Jun. 30, 2023

Accounting Policies [Abstract]

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Basis of presentation

Use of estimates

Income Taxes

Net loss per share

Fair value measurements

Level 1 : Observable inputs such as quoted prices in active markets;

Level 2 : Inputs, other than the quoted prices in active markets, that are observable either directly or indirectly; and

Level 3 : Unobservable inputs in which there is little or no market data, which require the reporting entity to develop its own assumptions

Recent accounting pronouncements

ACCRUED EXPENSES

6 Months Ended

Jun. 30, 2023

Payables and Accruals [Abstract]

ACCRUED EXPENSES

3. ACCRUED EXPENSES

SCHEDULE OF ACCRUED EXPENSES

	As of June 30,		As of December 31,
	2023		2022
Accrued audit fees		10,000		12,000
Accrued professional fees		-		995
Accrued transfer agent fees		3,536		1,523
Total accrued expenses	$	13,536	$	14,518

PREFERRED STOCK AND COMMON STOCK

6 Months Ended

Jun. 30, 2023

Equity [Abstract]

PREFERRED STOCK AND COMMON STOCK

4. PREFERRED STOCK AND COMMON STOCK

Preferred Stock

Common Stock

RELATED PARTY TRANSACTIONS

6 Months Ended

Jun. 30, 2023

RELATED PARTY TRANSACTIONS

5. RELATED PARTY TRANSACTIONS

Mr. Luo is the spouse of Ms. Wo Kuk Ching, the Company’s current CEO. Mr. Luo and Ms. Wo and their immediate family control 65.7% of the Company’s issued and outstanding shares of common stock.

INCOME TAXES

6 Months Ended

Jun. 30, 2023

Income Tax Disclosure [Abstract]

INCOME TAXES

6. INCOME TAXES

	For the six month transition period ended June 30,			For the year ended December 31,
	2023			2022

Loss from continuing operations before income tax:	$	(49,118	)	$	(35,659	)
U.S. Federal statutory tax rate		21	%		21	%
Income tax benefit at statutory rate		(10,315	)		(7,488	)
Change in valuation allowance		10,315			7,488
Income tax provision	$	-		$	-

SCHEDULE OF DEFERRED TAX ASSETS

	As of June 30			As of December 31
	2023			2022
Components of deferred tax assets:
Net operating loss carryforwards	$	1,602,478		$	1,592,163
Gross deferred tax assets		1,602,478			1,592,163
Less: valuation allowance		(1,602,478	)		(1,592,163	)
Net deferred tax asset	$	-		$	-

TRANSITION PERIOD COMPARATIVE DATA

6 Months Ended

Jun. 30, 2023

Transition Period Comparative Data

TRANSITION PERIOD COMPARATIVE DATA

7. TRANSITION PERIOD COMPARATIVE DATA

SCHEDULE OF STATEMENTS OF OPERATIONS

	June 30, 2023			June 30, 2022
	Six Months Ended
	June 30, 2023			June 30, 2022
				(Unaudited)
Revenue		-			-
General and administrative	$	49,118		$	11,110
Net loss	$	(49,118	)	$	(11,110	)
Basic and diluted net loss per share	$	(0.03	)	$	(0.01	)
Weighted average number of shares outstanding		1,460,535			1,460,079

SCHEDULE OF STATEMENTS OF CASH FLOWS

	June 30, 2023			June 30, 2022
	Six Months Ended
	June 30, 2023			June 30, 2022
				(Unaudited)
CASH FLOWS FROM OPERATING ACTIVITIES
Net loss	$	(49,118	)	$	(11,110	)
Net change in non-cash working capital balances
Prepayments		-			(548	)
Accrued liabilities		(982	)		(13,402	)
NET CASH USED IN OPERATION		(50,100	)		(25,060	)

CASH FLOWS FROM FINANCING ACTIVITIES
Payable to related parties		50,100			25,060
NET CASH PROVIDED BY FINANCING ACTIVITIES		50,100			25,060

INCREASE IN CASH		-			-
CASH, BEGINNING		-			-
CASH, ENDING	$	-		$	-

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	6 Months Ended
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	Jun. 30, 2023
Accounting Policies [Abstract]
Basis of presentation	Basis of presentation The Company’s financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”). In July 2023, the Board of Directors of the Company approved a change in the Company’s fiscal year end from December 31 to June 30. The Company’s fiscal year now begins on July 1 and ends on June 30 of each year, starting on July 1, 2023. The required transition period of January 1, 2023 to June 30, 2023, is included in the financial statements. For comparative purposes, the unaudited statements of operations and statements of cash flows for the six months ended June 30, 2022, are also presented (see Note 7). The accompanying unaudited statement of operations and statement of cash flows for the six months ended June 30, 2022, have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) for interim financial information and with the rules and regulations of the United States Securities and Exchange Commission (the “SEC”) to Form 10-Q and Article 8 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by U.S. GAAP for complete financial statements. In the opinion of management, all adjustments (consisting of normal recurring accruals) considered necessary for a fair presentation of the financial position, results of operations and cash flows for the interim periods have been included. The results of operations for the six months ended June 30, 2022, are not necessarily indicative of the results of operations to be expected for the full fiscal year ending June 30, 2022. These financial statements should be read in conjunction with the financial statements of the Company for the year ended December 31, 2021, and notes thereto included in the Company’s 2021 Annual Report on Form 10-K.
Use of estimates	Use of estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Significant estimates include estimates for the accruals of potential liabilities.
Income Taxes	Income Taxes The Company uses an asset and liability approach for accounting and reporting for income taxes that allows recognition and measurement of deferred tax assets based upon the likelihood of realization of tax benefits in future years. Under the asset and liability approach, deferred taxes are provided for the net tax effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. A valuation allowance is provided for deferred tax assets if it is more likely than not these items will either expire before the Company is able to realize their benefits, or that future deductibility is uncertain. The Company’s policy is to recognize interest and/or penalties related to income tax matters in income tax expense.
Net loss per share	Net loss per share The Company calculates net loss per share in accordance with ASC Topic 260, “Earnings per Share.” Basic net loss per share is computed by dividing the net loss by the weighted-average number of common shares outstanding during the period. Diluted net loss per share is computed like basic net loss per share except that the denominator is increased to include the number of additional common shares that would have been outstanding if the potential common stock equivalents had been issued and if the additional common shares were dilutive. As of December 31, 2022, the Company has no potentially dilutive securities, such as options or warrants, outstanding.
Fair value measurements	Fair value measurements The Company follows the guidance of ASC 820-10, “Fair Value Measurements and Disclosures”, with respect to financial assets and liabilities that are measured at fair value. ASC 820-10 establishes a three-tier fair value hierarchy that prioritizes the inputs used in measuring fair value as follows: Level 1 : Observable inputs such as quoted prices in active markets; Level 2 : Inputs, other than the quoted prices in active markets, that are observable either directly or indirectly; and Level 3 : Unobservable inputs in which there is little or no market data, which require the reporting entity to develop its own assumptions The Company believes the carrying amounts reported in the balance sheets for accrued expenses and payable to related parties, approximate their fair values because of the short-term nature of these financial instruments.
Recent accounting pronouncements	Recent accounting pronouncements In June 2016, the FASB issued ASU No. 2016-13, Credit Losses - Measurement of Credit Losses on Financial Instruments (“ASC 326”). The standard significantly changes how entities will measure credit losses for most financial assets, including accounts and notes receivables. The standard will replace today’s “incurred loss” approach with an “expected loss” model, under which companies will recognize allowances based on expected rather than incurred losses. Entities will apply the standard’s provisions as a cumulative-effect adjustment to retained earnings as of the beginning of the first reporting period in which the guidance is effective. The standard is effective for interim and annual reporting periods beginning after December 15, 2022. The Company adopted ASU 2016-13 on January 1, 2023, and it did not have a material impact on the Company’s financial position, results of operations, and cash flows. Other recent accounting pronouncements and guidance issued by the FASB, its Emerging Issues Task Force, the American Institute of Certified Public Accountants, and the Securities and Exchange Commission did not or are not believed by management to have a material impact on the Company’s present or future financial statements.

ACCRUED EXPENSES (Tables)

6 Months Ended

Jun. 30, 2023

Payables and Accruals [Abstract]

SCHEDULE OF ACCRUED EXPENSES

	As of June 30,		As of December 31,
	2023		2022
Accrued audit fees		10,000		12,000
Accrued professional fees		-		995
Accrued transfer agent fees		3,536		1,523
Total accrued expenses	$	13,536	$	14,518

INCOME TAXES (Tables)

6 Months Ended

Jun. 30, 2023

Income Tax Disclosure [Abstract]

SCHEDULE OF RECONCILIATION OF INCOME TAX EXPENSE

	For the six month transition period ended June 30,			For the year ended December 31,
	2023			2022

Loss from continuing operations before income tax:	$	(49,118	)	$	(35,659	)
U.S. Federal statutory tax rate		21	%		21	%
Income tax benefit at statutory rate		(10,315	)		(7,488	)
Change in valuation allowance		10,315			7,488
Income tax provision	$	-		$	-

SCHEDULE OF DEFERRED TAX ASSETS

	As of June 30			As of December 31
	2023			2022
Components of deferred tax assets:
Net operating loss carryforwards	$	1,602,478		$	1,592,163
Gross deferred tax assets		1,602,478			1,592,163
Less: valuation allowance		(1,602,478	)		(1,592,163	)
Net deferred tax asset	$	-		$	-

TRANSITION PERIOD COMPARATIVE DATA (Tables)

6 Months Ended

Jun. 30, 2023

Transition Period Comparative Data

SCHEDULE OF STATEMENTS OF OPERATIONS

	June 30, 2023			June 30, 2022
	Six Months Ended
	June 30, 2023			June 30, 2022
				(Unaudited)
Revenue		-			-
General and administrative	$	49,118		$	11,110
Net loss	$	(49,118	)	$	(11,110	)
Basic and diluted net loss per share	$	(0.03	)	$	(0.01	)
Weighted average number of shares outstanding		1,460,535			1,460,079

SCHEDULE OF STATEMENTS OF CASH FLOWS

	June 30, 2023			June 30, 2022
	Six Months Ended
	June 30, 2023			June 30, 2022
				(Unaudited)
CASH FLOWS FROM OPERATING ACTIVITIES
Net loss	$	(49,118	)	$	(11,110	)
Net change in non-cash working capital balances
Prepayments		-			(548	)
Accrued liabilities		(982	)		(13,402	)
NET CASH USED IN OPERATION		(50,100	)		(25,060	)

CASH FLOWS FROM FINANCING ACTIVITIES
Payable to related parties		50,100			25,060
NET CASH PROVIDED BY FINANCING ACTIVITIES		50,100			25,060

INCREASE IN CASH		-			-
CASH, BEGINNING		-			-
CASH, ENDING	$	-		$	-

ORGANIZATION AND BUSINESS BACKGROUND (Details Narrative) - USD ($)	1 Months Ended	6 Months Ended		12 Months Ended
	May 18, 2022	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022	Dec. 31, 2021
Accounting Policies [Abstract]
Revenue
Net loss		49,118	11,110	35,659
Net cash used in operating activities		50,100	$ 25,060	47,743
Stockholders' deficit		$ 271,776		$ 222,658	$ 186,999
Reverse stock split, description	1:500

SCHEDULE OF ACCRUED EXPENSES (Details) - USD ($)	Jun. 30, 2023	Dec. 31, 2022
Payables and Accruals [Abstract]
Accrued audit fees	$ 10,000	$ 12,000
Accrued professional fees		995
Accrued transfer agent fees	3,536	1,523
Total accrued expenses	$ 13,536	$ 14,518

PREFERRED STOCK AND COMMON STOCK (Details Narrative) - $ / shares	Jun. 30, 2023	Dec. 31, 2022
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]
Preferred stock, shares authorized	20,000,000	20,000,000
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, shares issued	2,520	2,520
Preferred stock, shares outstanding	2,520	2,520
Common stock, shares authorized	780,000,000	780,000,000
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares issued	1,460,535	1,460,535
Common stock, shares outstanding	1,460,535	1,460,535
Chief Executive Officer [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]
Shares, Issued	960,000	960,000
Percentage for common stock issued and outstanding	65.70%	65.70%

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)	Mar. 01, 2023	Jun. 30, 2023	Dec. 31, 2022
Mr. Luo Xiong [Member]
Related Party Transaction [Line Items]
Advances payable		$ 137,921	$ 133,858
Other receivables net current		4,063
Tian Li [Member]
Related Party Transaction [Line Items]
Advances payable		120,318	$ 74,282
Other receivables net current		$ 46,036
Percentage for common stock issued and outstanding		100.00%
Mr. Luo Xiong and Ms. Wo Kuk Ching [Member]
Related Party Transaction [Line Items]
Percentage for common stock issued and outstanding		65.70%
Sunshine Green Land Corp. [Member]
Related Party Transaction [Line Items]
Percentage for common stock issued and outstanding		34.00%
Sunshine Green Land [Member]
Related Party Transaction [Line Items]
Number of common stock issued	142,853,004
Convertible preferred stock shares	15,872,556
Convertible preferred stock shares, description	The convertible preferred stock will have a conversion ratio of 10, i.e., each share of convertible preferred stock can be converted into 10 shares of the Company’s common stock, with no expiration date on the conversion

SCHEDULE OF RECONCILIATION OF INCOME TAX EXPENSE (Details) - USD ($)	6 Months Ended		12 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022
Income Tax Disclosure [Abstract]
Income tax provision
Loss from continuing operations before income tax:	$ (49,118)	$ (11,110)	$ (35,659)
U.S. Federal statutory tax rate	21.00%		21.00%
Income tax benefit at statutory rate	$ (10,315)		$ (7,488)
Change in valuation allowance	$ 10,315		$ 7,488

SCHEDULE OF DEFERRED TAX ASSETS (Details) - USD ($)	Jun. 30, 2023	Dec. 31, 2022
Income Tax Disclosure [Abstract]
Net operating loss carryforwards	$ 1,602,478	$ 1,592,163
Gross deferred tax assets	1,602,478	1,592,163
Less: valuation allowance	(1,602,478)	(1,592,163)
Net deferred tax asset

INCOME TAXES (Details Narrative) - USD ($)	Jun. 30, 2023	Dec. 31, 2022
Income Tax Disclosure [Abstract]
Unrecognized tax benefits	$ 0	$ 0

SCHEDULE OF STATEMENTS OF OPERATIONS (Details) - USD ($)	6 Months Ended		12 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022
Transition Period Comparative Data
REVENUES
General and administrative	49,118	11,110	35,659
NET LOSS	$ (49,118)	$ (11,110)	$ (35,659)
Basic net loss per share	$ (0.03)	$ (0.01)	$ (0.02)
Diluted net loss per share	$ (0.03)	$ (0.01)	$ (0.02)
Weighted average number of shares outstanding - basic	1,460,535	1,460,079	1,460,364
Weighted average number of shares outstanding - diluted	1,460,535	1,460,079	1,460,364

SCHEDULE OF STATEMENTS OF CASH FLOWS (Details) - USD ($)	6 Months Ended		12 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022
CASH FLOWS FROM OPERATING ACTIVITIES
Net loss	$ (49,118)	$ (11,110)	$ (35,659)
Net change in non-cash working capital balances
Prepayments		(548)
Accrued liabilities	(982)	(13,402)	(12,084)
Net cash used in operating activities	(50,100)	(25,060)	(47,743)
CASH FLOWS FROM FINANCING ACTIVITIES
Payable to related parties	50,100	25,060	47,743
Net cash provided by financing activity	50,100	25,060	47,743
NET CHANGE IN CASH
CASH, BEGINNING OF YEAR
CASH, END OF YEAR

Sino Green Land (PK) (USOTC:SGLA)
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