Business Description

Corporate Structure Maitong Sunshine Cultural Development Co., Limited (“MGSD”) was incorporated in the State of Nevada on October 26, 2023. Our website address is www.maitongsunshine.com. Our website and the information contained on, or that can be accessed through, the website is not deemed to be incorporated by reference in, and is not considered part of, this Report. The Company, through its operating subsidiary, which is headquartered in Beijing, China, is engaged in the business of providing cultural tourism (include Education Tours and Family Tours) and distributing Chinese cultural and creative products. During the 2026 fiscal year, the Company expects to expand the scope of its subsidiary’s business to include organizing and managing arts expositions. At September 30, 2025, the Company’s subsidiaries are: Maitong Sunshine Cultural Development Co., Limited (“MGSD”) is a publicly-held corporation that was registered in Nevada, USA on October 26, 2023. On November 27, 2023, MGSD issued 60,000,000 shares of its common stock to the original shareholders of Maitong Sunshine Cultural Development Co., Limited (Samoa), in exchange for 100% of the outstanding shares of Maitong Sunshine Cultural Development Co., Limited (Samoa) (the “Share Exchange”). Maitong Sunshine Cultural Development Co., Limited (Samoa) (“MGSD Samoa”), initially named as Oriental Culture Development Co., Limited (Samoa) , was established on September 7, 2023 under the laws of Samoa. Maitong Sunshine Cultural Development Co., Limited (Hong Kong) (“MGSD HK”), initially named as Oriental Culture Development Co., Limited (Hong Kong) , was established on September 13, 2023 under the laws of Hong Kong. MGSD Samoa holds a 100% interest in MGSD HK. 1 Beijing Tongzhilian Cultural Development Co., Limited (“Tongzhilian”), a privately held Limited Company, was approved on September 13, 2023 and registered on October 11, 2023 in Beijing, China. MGSD HK holds a 100% interest in Tongzhilian. The equity transactions summarized above are treated in our financial statements as a corporate restructuring (reorganization) of entities under common control, as each of the four entities have at all times been under the control of Ms. Huang Fang. Therefore, in accordance with ASC 805-50-45-5, the current capital structure has been retroactively presented in prior periods as if such structure existed at that time and the entities under common control are presented on a combined basis for all periods. Since all of the subsidiaries were under common control for all periods presented, the results of these subsidiaries are included in the Company’s financial statements for all periods. Our present corporate structure is as follows: Our Business Our CEO, Huang Fang, has over twenty years of experience in marketing, within the PRC, aspects of Chinese culture: culture-oriented tours, cultural expositions and products that reflect Chinese culture. In that time, Huang Fang has forged numerous strong relationships with enterprises engaged in similar marketing. To gain advantage from her relationships, Ms. Huang has founded our operating subsidiary, Tongzhilian, to be a single vehicle for integrated marketing of several aspects of Chinese culture. At present, Tongzhilian is engaged in marketing cultural tours and product sales. In the future Tongzhilian expects to offer its initial arts exposition. ● Cultural Tourism . In time we expect to offer both tours developed by third party tour operators and tours developed exclusively by Tongzhilian. Initially we are working in cooperation with established tour operators: Tongzhilian designs the tours, determines the cultural content, and supervises the marketing, while the cooperating tour operator or travel agent arranges for accommodations, meals and local services. A network of sales agents, organized by our Staff and based on Huang Fang’s contacts in the cultural marketing industry, provide the marketing services for our tours. ● Products . Tongzhilian started its products sales business in the last quarter of its 2024 fiscal year. Tongzhilian procures goods from suppliers, such as tea, alcohol, and gift cards (for redeeming products such as crab and meat), and has the suppliers deliver products on behalf of Tongzhilian to its customers. Also, Tongzhilian has negotiated arrangements to function as a sales agent for distributors of Chinese cultural and creative products.…