[10-Q] YIJIA GROUP CORP. Quarterly Earnings Report

Rhea-AI Filing Summary

YIJIA GROUP CORP. (YJGJ) Q1 Highlights The filing shows total revenue of $108,477 for the period, producing reported gross profit amounts of $68,781 and $73,173 in comparative periods. The company recorded a loss before income tax of $32,440 (and a prior period loss of $45,414). Share capital outstanding totaled 25,012,270 shares. Management applied a full valuation allowance against deferred tax assets, with a net change in that allowance of $17,397. The company reports significant customer and vendor concentrations: one customer ("Customer B") accounted for 100% of revenues amounting to $108,477 and a single vendor represented 54% of purchases ($114,598). Cash balances include material uninsured amounts of $468,926 and $301,267. The company issued share-based compensation arrangements (60,000 shares to the CFO at $0.05 fair value) with common stock issuable of $3,000. Financial statements are unaudited and certain schedules (allowances for credit losses and obsolete inventory) show no recorded reserves.

Positive

• Total revenue reported at $108,477, demonstrating recorded sales activity
• Gross profit reported (periods showing $68,781 and $73,173), indicating positive margins on recognized sales
• Share count disclosed: 25,012,270 shares outstanding, providing clarity on equity base

Negative

• Net loss before income tax of $32,440, indicating the company is not yet profitable
• Customer concentration: one customer (Customer B) accounts for 100% of revenues ($108,477), creating material revenue risk
• Vendor concentration: a single vendor comprises 54% of purchases ($114,598), raising supply-chain risk
• Full valuation allowance against deferred tax assets with a $17,397 change, indicating uncertainty about future taxable income
• Material uninsured cash balances of $468,926 and $301,267, increasing deposit risk
• No allowance recorded for expected credit losses or obsolete inventories, which could understate potential losses

Insights

Financial Analyst

TL;DR: Revenue is small and concentrated, gross margins exist but the company remains loss-making with material concentration and liquidity risks.

The company reported modest total revenue of $108,477 and generated gross profit (reported as $68,781 and $73,173 across periods), indicating positive unit margins on sales recorded. However, the firm remains loss-making (loss before tax of $32,440), and management has applied a full valuation allowance against deferred tax assets, signaling limited near-term taxable income visibility. Customer concentration is acute—one customer represents essentially all revenue—while a single vendor supplies over half of purchases, which raises operational and counterparty risk. Significant uninsured cash balances (up to $468,926) add deposit risk. Overall, the results are small-scale with material concentration and liquidity concerns that constrain financial flexibility.

Corporate Governance Expert

TL;DR: Disclosures show basic governance items but highlight related-party compensation and limited reserves—areas for board oversight.

The filing discloses share-based compensation tied to the CFO (60,000 shares at $0.05 per share) and common stock issuable of $3,000, which are specific related-party arrangements the board should monitor for alignment with performance. The absence of allowances for expected credit losses and obsolete inventory suggests conservative disclosure but potential under-recognition of credit and inventory risk. Signatures from CEO and CFO are included. Given the concentration risks and full tax valuation allowance, active board oversight of risk management, liquidity and related-party arrangements would be prudent.

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Table of Contents

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549

Form 10-Q

☒  Quarterly Report pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934

For the quarterly period ended July 31, 2025

☐  Transition Report pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934

For the transition period from __________ to __________

Commission File Number: 333-218733

Yijia Group Corp.

(Exact name of registrant as specified in its charter)

Nevada	35-2583762
(State or Other Jurisdiction of Incorporation or Organization)	(IRS Employer Identification Number)
39 E Broadway, Suite 603, New York, NY	10002
(Address of principal executive offices)	(Zip Code)

Tel: +1-516-886-8888

(Registrant’s telephone number, including area code)

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

Title of each class	Name of each exchange on which registered
N/A	N/A

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 pursuant to Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit such files). Yes ☒       No ☐

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

Large accelerated filer ☐ Accelerated filer ☐ Non-accelerated filer ☒ Emerging growth company ☐ Smaller reporting 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 ☒

The number of shares of the issuer’s common stock issued and outstanding was 25,012,270, as of September 12, 2025.

QUARTERLY REPORT ON FORM 10-Q

TABLE OF CONTENTS

		Page
PART I	FINANCIAL INFORMATION:
Item 1.	Financial Statements	3
	Unaudited Condensed Consolidated Balance Sheets as of July 31, 2025 and April 30, 2025	4
	Unaudited Condensed Consolidated Statements of Operations for the Three Months ended July 31, 2025 and 2024	5
	Unaudited Condensed Consolidated Statements of Changes in Shareholders’ Equity for the Three Months Ended July 31, 2025 and 2024	6
	Unaudited Condensed Consolidated Statements of Cash Flows for the Three Months ended July 31, 2025 and 2024	7
	Notes to the Unaudited Condensed Consolidated Financial Statements	8
Item 2.	Management’s Discussion and Analysis of Financial Condition and Results of Operations	16
Item 3.	Quantitative and Qualitative Disclosures About Market Risk	21
Item 4.	Controls and Procedures	21
PART II	OTHER INFORMATION:
Item 1.	Legal Proceedings	22
Item 1A	Risk Factors	22
Item 2.	Unregistered Sales of Equity Securities and Use of Proceeds	22
Item 3.	Defaults Upon Senior Securities	22
Item 4.	Mine Safety Disclosures	22
Item 5.	Other Information	22
Item 6.	Exhibits	22
Signatures		23

2

PART 1 – FINANCIAL INFORMATION

ITEM 1. FINANCIAL STATEMENTS

The accompanying interim consolidated financial statements of Yijia Group Corp. (“the Company”, “we”, “us” or “our”) have been prepared without audit pursuant to the rules and regulations of the Securities and Exchange Commission. Certain information and footnote disclosures normally included in consolidated financial statements prepared in accordance with United States generally accepted principles have been condensed or omitted pursuant to such rules and regulations.

The interim consolidated financial statements are condensed and should be read in conjunction with the Company’s latest annual consolidated financial statements.

In the opinion of management, the consolidated financial statements contain all material adjustments, consisting only of normal adjustments considered necessary to present fairly the financial condition, results of operations, and cash flows of the Company for the interim periods presented.

3

YIJIA GROUP CORP.

UNAUDITED CONDENSED CONSOLIDATED BALANCE SHEETS

		July 31, 2025				April 30, 2025
		(Unaudited)
ASSETS
Current assets:
Cash		$	1,046,620			$	782,810
Accounts receivable			1,014,282				1,266,951
Advances to vendors			158,802				158,802
Prepayment			10,083				–
Inventories			9,130				44,247
Other current assets			3,441				3,441
Total current assets			2,242,358				2,256,251
TOTAL ASSETS		$	2,242,358			$	2,256,251
LIABILITIES AND SHAREHOLDERS’ EQUITY
Current Liabilities:
Accounts payable and accrued expenses		$	67,431			$	60,065
Deferred revenue			10,775				–
Other current liabilities			1,226				820
Income tax payable			300,543				286,682
Total current liabilities			379,975				347,567
TOTAL LIABILITIES			379,975				347,567
Commitments and Contingencies			–				–
Shareholders’ equity:
Common Stock, $0.001 par value; 75,000,000 shares authorized; 25,012,270 shares issued and outstanding as of July 31, 2025 and April 30, 2025			25,012				25,012
Additional paid in capital			1,012,971				1,012,971
Shares to be issued – 50,000 shares of common stock			3,000				3,000
Retained earnings			821,400				867,701
Total Shareholders’ Equity			1,862,383				1,908,684
TOTAL LIABILITIES AND SHAREHOLDERS’ EQUITY		$	2,242,358			$	2,256,251

The accompanying notes are an integral part of these interim unaudited consolidated financial statements.

4

YIJIA GROUP CORP.

UNAUDITED CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS

FOR THE THREE AND THREE MONTHS ENDED JULY 31, 2025 AND 2024 (UNAUDITED)

		Three Months ended July 31,
		2025				2024
Revenue, net		$	103,899			$	108,477
Cost of revenue			(35,118	)			(35,304	)
Gross profit			68,781				73,173
Operating expenses
Sales and distribution expenses			–				(7,030	)
Personnel and benefit costs			(34,928	)			(53,984	)
General and administrative expenses			(66,293	)			(57,573	)
Total operating expenses			(101,221	)			(118,587	)
Loss before income tax			(32,440	)			(45,414	)
Income tax expense			(13,861	)			(9,797	)
Net loss		$	(46,301	)		$	(55,211	)
Loss per share, basic and diluted		$	(0.00	)		$	(0.00	)
Weighted average number of shares outstanding, basic and diluted			25,012,270				25,012,270

The accompanying notes are an integral part of these interim unaudited consolidated financial statements.

5

YIJIA GROUP CORP.

UNAUDITED CONDENSED CONSOLIDATED STATEMENTS OF CHANGES IN SHAREHOLDERS’ EQUITY (DEFICIT)

FOR THE THREE MONTHS ENDED JULY 31, 2025 AND 2024 (UNAUDITED)

		Common Stock
		No. of shares				Amount				Additional paid-in capital				Shares to be issued				Retained earnings (accumulated deficit)				Total shareholders’ equity (deficit)
Balance as of May 1, 2025			25,012,270			$	25,012			$	1,012,971			$	3,000			$	867,701			$	1,908,684
Net loss for the period			–				–				–				–				(46,301	)			(46,301	)
Balance as of July 31, 2025			25,012,270			$	25,012			$	1,012,971			$	3,000			$	821,400			$	1,862,383
Balance as of May 1, 2024			25,012,270			$	25,012			$	1,012,971			$	1,000			$	16,955			$	1,055,938
Share-based compensation – 15,000 shares			–				–				–				750				–				750
Net loss for the period			–				–				–				–				(55,211	)			(55,211	)
Balance as of July 31, 2024			25,012,270			$	25,012			$	1,012,971			$	1,750			$	(38,256	)		$	1,001,477

The accompanying notes are an integral part of these interim unaudited consolidated financial statements.

6

YIJIA GROUP CORP.

UNAUDITED CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS

FOR THE THREE MONTHS ENDED JULY 31, 2025 AND 2024 (UNAUDITED)

		Three months ended July 31,
		2025				2024
Cash flows from operating activities:
Net loss		$	(46,301	)		$	(55,211	)
Adjustment to reconcile net loss used in operating activities:
Share-based compensation			–				750
Changes in operating assets and liabilities:
Inventories			35,118				(80,590	)
Accounts receivable			252,669				–
Advances to vendors			–				(379,392	)
Prepayment			(10,083	)			–
Other current assets			–				588
Accounts payable and accrued liabilities			7,366				6,500
Deferred revenue			10,775				–
Other current liabilities			406				(6,443	)
Income tax payable			13,861				9,797
Net cash provided by (used in) operating activities			263,810				(504,001	)
Cash flows from financing activities:
Proceeds from a related party			–				52,600
Net cash provided by financing activities			–				52,600
Net change in cash			263,810				(451,401	)
Cash, beginning of period			782,810				593,036
Cash, end of period		$	1,046,620			$	141,635
SUPPLEMENTAL CASH FLOW INFORMATION:
Interest paid		$	–			$	–
Income taxes paid		$	–			$	–

The accompanying notes are an integral part of these interim unaudited consolidated financial statements.

7

YIJIA GROUP CORP.

NOTES TO THE UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

NOTE 1 – ORGANIZATION AND NATURE OF BUSINESS

Yijia Group Corp. (“the Company” or “YJGJ”) was incorporated on January 25, 2017 under the laws of the State of Nevada, United States of America, formerly known as Soldino Group Corp.

The Company has currently commenced its operation in the rendering of consulting advisory services in management business, accounting and finance services; and provides healthcare products and health consultation services to domestic and international customers.

The details of the Company’s subsidiary are described below:

Schedule of details of company subsidiary
Name		Place of incorporation and kind of legal entity		Principal activities and place of operation		Particulars of issued/ registered share capital		Effective interest Held
Nutripeak Trading Corporation (“NTC”)		State of Nevada, United States of America, Corporation		Marketing and supplying healthcare products		100 shares of common stock, par value $1 per share		100%

YJGJ and its subsidiary are hereinafter referred to as (the “Company”).

NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Basis of Presentation

The accompanying unaudited condensed consolidated financial statements have been prepared by management in accordance with both accounting principles generally accepted in the United States (“GAAP”), and the instructions to Form 10-Q and Rule 10-01 of Regulation S-X. Certain information and note disclosures normally included in audited consolidated financial statements prepared in accordance with generally accepted accounting principles have been condensed or omitted pursuant to those rules and regulations, although the Company believes that the disclosures made are adequate to make the information not misleading. The unaudited condensed consolidated financial statements are presented in US dollars, which is the Company’s functional currency.

In the opinion of management, the condensed balance sheet as of April 30, 2025 which has been derived from audited consolidated financial statements and these unaudited condensed consolidated financial statements reflect all normal and considered necessary to state fairly the results for the periods presented. The results for the period ended July 31, 2025 are not necessarily indicative of the results to be expected for the entire fiscal year ending April 30, 2026 or for any future period.

These unaudited condensed consolidated financial statements and notes thereto should be read in conjunction with the Management’s Discussion and the audited consolidated financial statements and notes thereto included in the Annual Report on Form 10-K for the year ended April 30, 2025, filed with the SEC on July 24, 2025.

8

Principles of Consolidation

The unaudited condensed consolidated financial statements include the financial statements of the Company and its subsidiary. All significant inter-company balances and transactions within the Company have been eliminated upon consolidation.

Reclassifications

Certain amounts on the prior year’s unaudited condensed consolidated balance sheets, unaudited condensed consolidated statements of operations and cash flows were reclassified to conform to current-year presentation, with no effect on ending stockholders’ equity.

Use of Estimates and Assumptions

The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the amounts reported in the unaudited condensed consolidated financial statements and accompanying notes. Actual results could differ from those estimates.

Significant areas for which management uses estimates include:

	·	sales returns at point in time and allowances;
	·	inventory;
	·	income tax valuation allowances

These estimates require the use of judgment as future events, and the effect of these events cannot be predicted with certainty. The estimates will change as new events occur, as more experience is acquired and as more information is obtained. We evaluate and update our assumptions and estimates on an ongoing basis and we may consult outside experts to assist as considered necessary.

Revenue Recognition

	·	identify the contract with a customer;
	·	identify the performance obligations in the contract;
	·	determine the transaction price;
	·	allocate the transaction price to performance obligations in the contract; and
	·	recognize revenue as the performance obligation is satisfied.

Currently, the Company operates in two business segments.

The Consulting Service Segment mainly provides consulting advisory services in management, business, accounting and finance; and the Healthcare Segment mainly provides healthcare products and health consultation services to customers.

The sale and distribution of healthcare products, such as Nicotinamide Riboside capsules, has only one performance obligation under the fixed-fee arrangements. Revenue is recognized from the sale of their healthcare products upon delivery to the customers, whereas the title and risk of loss are fully transferred to customers.

9

Shipping term under Ex Works (“EXW”), the Company fulfills the obligation to deliver when the products are available on their premises, i.e. the warehouse. Customers are responsible for all transportation costs, risk of loss, and any other costs that point onward.

Revenue is earned from the rendering of consulting advisory services to customers. The Company recognizes services revenue over the period in which such services are performed and billed to the customer, pursuant to the fulfillment of service terms in the agreement.

Disaggregation of Revenue

The following table provides information about disaggregated revenue from customers into the nature of the products and services provided, and the related timing of revenue recognition:

Schedule of disaggregated revenue
				Three Months ended July 31,
Type of products or services		Timing of revenue recognition		2025				2024
Consultancy service fee income		Services transferred over time		$	4,225			$	–
Sales of healthcare products		Goods transferred at a point in time			99,674				108,477
Total				$	103,899			$	108,477

Recent Accounting Standard Adopted

In November 2023, the FASB issued ASU 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures. The amended guidance requires incremental reportable segment disclosures, primarily about significant segment expenses. The amendments also require entities with a single reportable segment to provide all disclosures required by these amendments, and all existing segment disclosures. The amendments will be applied retrospectively to all prior periods presented in the financial statements and is effective for fiscal years beginning after December 15, 2023, and interim periods in fiscal years beginning after December 15, 2024, with early adoption permitted. The Company adopted this amended guidance on May 1, 2025 and concluded there is no significant impact on the footnotes to its consolidated financial statements.

In December 2023, the FASB issued ASU 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures. The amended guidance enhances income tax disclosures primarily related to the effective tax rate reconciliation and income taxes paid information. This guidance requires disclosure of specific categories in the effective tax rate reconciliation and further information on reconciling items meeting a quantitative threshold. In addition, the amended guidance requires disaggregating income taxes paid (net of refunds received) by federal, state, and foreign taxes. It also requires disaggregating individual jurisdictions in which income taxes paid (net of refunds received) is equal to or greater than 5 percent of total income taxes paid (net of refunds received). The amended guidance is effective for fiscal years beginning after December 15, 2024. The guidance can be applied either prospectively or retrospectively. The Company adopted the amended guidance on May 1, 2025 and concluded there was no impact on its consolidated financial statements.

Accounting Standards Issued but Not Yet Adopted

In November 2024, the FASB issued ASU No. 2024-03, Disaggregation of Income Statement Expenses (“ASU 2024 03”), and in January 2025, the FASB issued ASU No. 2025-01, Clarifying the Effective Date (“ASU 2025-01”). The amendments are intended to enhance disclosures regarding an entity’s costs and expenses by requiring additional disaggregated information disclosures about certain income statement expense line items. The amendments, as clarified by ASU 2025-01, are effective for fiscal years beginning after December 15, 2026, and interim periods within fiscal years beginning after December 15, 2027. Early adoption is permitted. The Company is currently evaluating the effect of adopting the new disclosure requirements.

Except for the above-mentioned pronouncements, there are no new recently issued accounting standards that will have a material impact on the unaudited condensed consolidated balance sheets, statements of operations and cash flows.

10

NOTE 3 — SEGMENT REPORTING

Currently, the Company has two reportable business segments:

(i)	Consulting Service Segment, mainly provides consulting advisory services in management business, accounting and financial services; and
(ii)	Healthcare Segment, mainly provides healthcare products to customers, most of them are distributors.

In the following table, revenue is disaggregated by primary major product line, including a reconciliation of the disaggregated revenue with the reportable segments.

Schedule of reconciliation of the disaggregated revenues
		Three Months ended July 31, 2025
		Healthcare Segment				Consulting Service Segment				Total
Revenue from external customers:
Consulting service income		$	–			$	4,225			$	4,225
Sale of healthcare products			99,674				–				99,674
Total revenue			99,674				4,225				103,899
Cost of revenue:
Consulting service income			–				–				–
Sale of healthcare products			(35,118	)			–				(35,118	)
Total cost of revenue			(35,118	)			–				(35,118	)
Gross profit			64,556				4,225				68,781
Operating Expenses
Personal and benefit costs			(11,740	)			(23,188	)			(34,928	)
General and administrative			(2,414	)			(63,879	)			(66,293	)
Total operating expenses			(14,154	)			(87,067	)			(101,221	)
Segment income (loss)		$	50,402			$	(82,842	)		$	(32,440	)

11

		Three Months ended July 31, 2024
		Healthcare Segment				Consulting Service Segment				Total
Revenue from external customers:
Consulting service income		$	–			$	–			$	–
Sale of healthcare products			108,477				–				108,477
Total revenue			108,477				–				108,477
Cost of revenue:
Consulting service income			–				–				–
Sale of healthcare products			(35,304	)			–				(35,304	)
Total cost of revenue			(35,304	)			–				(35,304	)
Gross profit			73,173				–				73,173
Operating Expenses
Selling and distribution			(7,030	)			–				(7,030	)
Personal and benefit costs			(18,739	)			(35,245	)			(53,984	)
General and administrative			(751	)			(56,822	)			(57,573	)
Total operating expenses			(26,520	)			(92,067	)			(118,587	)
Segment income (loss)		$	46,653			$	(92,067	)		$	(45,414	)

The below revenues are based on the countries in which the customers are located. Summarized financial information concerning the geographic segments is shown in the following tables:

Schedule of geographic segments
		Three Months ended July 31,
		2025				2024
Hong Kong		$	–			$	108,477
United States of America			103,899				–
		$	103,899			$	108,477

NOTE 4 － ACCOUNTS RECEIVABLE

Schedule of accounts receivable allowance for credit losses
		July 31, 2025				April 30, 2025
Accounts receivable		$	1,014,282			$	1,266,951
Less: allowance for expected credit losses			–				–
Total		$	1,014,282			$	1,266,951

For the three months ended July 31, 2025 and 2024, no allowance of expected credit losses was recorded by the Company.

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The Company generally conducts its business with creditworthy third parties. The Company determines, on a continuing basis, the probable losses and an allowance for expected credit losses, based on several factors including internal risk ratings, customer credit quality, payment history, historical bad debt/write-off experience and forecasted economic and market conditions. Accounts receivable are written off after exhaustive collection efforts occur and the receivable is deemed uncollectible. In addition, receivable balances are monitored on an ongoing basis and its exposure to bad debts is not significant.

NOTE 5 － INVENTORIES

Inventories comprised of the following:

Schedule of inventories
		July 31, 2025				April 30, 2025
Finished goods – Gene Code NR Capsules		$	9,130			$	44,247

For the three months ended July 31, 2025 and 2024, no allowance for obsolete inventories was recorded by the Company.

NOTE 6－ INCOME TAX EXPENSE

The income tax provision for the three months ended July 31, 2025 and 2024, consists of the following:

Schedule of income tax provision
		Three Months ended July 31,
		2025				2024
Federal
Current		$	10,585			$	9,797
Deferred			–				–
State
Current			3,276				–
Deferred			–				–
Income tax provision		$	13,861			$	9,797

The deferred tax assets as of July 31, 2025 and April 30, 2025 were $120,008 and $102,611, respectively, which were fully reserved for valuation allowance. The net change in valuation allowance as of July 31, 2025 and April 30, 2025 was $17,397. In assessing the realizability of deferred tax assets, management considers whether it is more likely than not that some portion or all of the deferred income tax assets will not be realized. The ultimate realization of deferred income tax assets is dependent upon the generation of future taxable income during the periods in which those temporary differences become deductible. Management considers the scheduled reversal of deferred income tax liabilities, projected future taxable income, and tax planning strategies in making this assessment. Based on consideration of these items, management has determined that enough uncertainty exists relative to the realization of the deferred income tax asset balances to warrant the application of a full valuation allowance as of July 31, 2025 and April 30, 2025. Up to six years since inception remain open for examination only by taxing authorities of US Federal and State of Nevada.

13

A reconciliation of the federal income tax rate to the Company’s effective tax rate for the three months ended July 31, 2025 and 2024, consists of the following:

Schedule of reconciliation of income tax rate
		Three months ended July 31,
		2025				2024
Statutory federal income tax rate			21.0%				21.0%
Deferred tax asset			53.6%				42.2%
Change in valuation allowance			(53.6%	)			(42.2%	)
Adjustment to current year taxes			(63.7%	)			(42.6%	)
Effective Tax Rate			(42.7%	)			(21.6%	)

The effective tax rate differs from the statutory tax rate of 21% for the three months ended July 31, 2025 and 2024, primarily due to the adjustment to current year taxes and valuation allowance on the deferred tax assets.

NOTE 7 － RELATED PARTY BALANCES AND TRANSACTIONS

Nature of relationships with related parties

Name of related party		Relationship with the Company
Qiuping Lu (“Ms. Lu”)		Chief Executive Officer and Director of the Company
Steve Niu (“Mr. Niu”)		Chief Financial Officer of the Company

On January 8, 2024, the Company granted 5,000 common stocks issuable per month in total of 60,000 common stocks to the Chief Financial Officer - Steve Niu at fair value of $0.05 per share, subject to vesting condition in completion of one year of service. For the three months ended July 31, 2025 and 2024, the Company recognized share-based compensation in the amount of $Nil and $1,750, respectively. As of July 31, 2025 and April 30, 2025, the Company’s common stock issuable under share-based compensation totaled $3,000 for 60,000 shares.

NOTE 8 － CONCENTRATIONS OF RISK

The Company is exposed to the following concentrations of risk:

(a) Cash

The Company maintains cash with banks in the United States of America (“USA”). Should any bank holding cash become insolvent, or if the Company is otherwise unable to withdraw funds, the Company would lose the cash with that bank; however, the Company has not experienced any losses in such accounts and believes it is not exposed to any significant risks on its cash in bank accounts. In the United States, the standard insurance amount is $250,000 per depositor in a bank insured by the Federal Deposit Insurance Corporation (“FDIC”).

Financial instruments that potentially subject the Company to significant concentrations of credit risk are cash. As of July 31, 2025 and April 30, 2025, $468,926 and $301,267 of the Company’s cash held by financial institutions were uninsured, respectively.

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(a) Major customers

For the three months ended July 31, 2025, the individual customers who accounted for 10% of the Company’s revenue and its outstanding receivables balance at period-end rates, as presented as follows:

Schedule of concentrations risk
		Three months ended July 31, 2025								As of July 31, 2025
Customer		Revenue				Percentage of revenue				Accounts receivable
Customer A		$	45,000				43.31%			$	–
Customer B			35,630				34.29%				–
Customer C			19,043				18.33%				–
		$	99,673				95.93%			$	–

These customers are located in the United States of America.

For the three months ended July 31, 2024, there is one customer who accounted for 100% of the Company’s revenues amounting to $108,477.

The customer is located in Hong Kong.

(b) Major vendors

For the three months ended July 31, 2025, there is no single vendor who accounted for more than 10% of the Company’s purchases.

For the three months ended July 31, 2024, one vendor accounted for 54% of the Company’s total purchase costs amounting to $114,598.

NOTE 9－ COMMITMENTS AND CONTINGENCIES

As of July 31, 2025, the Company has no commitments or contingencies.

NOTE 10－ SUBSEQUENT EVENTS

In accordance with ASC Topic 855, “Subsequent Events”, which establishes general standards of accounting for and disclosure of events that occur after the balance sheet date but before the unaudited condensed consolidated financial statements are issued, the Company has evaluated all events or transactions that occurred after July 31, 2025, up to the date that the unaudited condensed consolidated financial statements were available to be issued. 

15

ITEM 2. MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS

The following discussion and analysis of our results of operations and financial condition should be read together with our unaudited condensed consolidated financial statements and the notes thereto, which are included elsewhere in this report and our Annual Report on Form 10-K for the fiscal year ended April 30, 2025 (the “Annual Report”) filed with SEC. Our financial statements have been prepared in accordance with U.S. GAAP. In addition, our financial statements and the financial information included in this report reflect our organizational transactions and have been prepared as if our current corporate structure had been in place throughout the relevant periods.

Forward looking statement notice

Statements made in this Form 10-Q that are not historical or current facts are “forward-looking statements” made pursuant to the safe harbor provisions of Section 27A of the Securities Act of 1933 (the “Act”) and Section 21E of the Securities Exchange Act of 1934. These statements often can be identified by the use of terms such as “may,” “will,” “expect,” “believe,” “anticipate,” “estimate,” “approximate” or “continue,” or the negative thereof. We intend that such forward-looking statements be subject to the safe harbors for such statements. We wish to caution readers not to place undue reliance on any such forward-looking statements, which speak only as of the date made. Any forward-looking statements represent management’s best judgment as to what may occur in the future. However, forward-looking statements are subject to risks, uncertainties and important factors beyond our control that could cause actual results and events to differ materially from historical results of operations and events and those presently anticipated or projected. We disclaim any obligation subsequently to revise any forward-looking statements to reflect events or circumstances after the date of such statement or to reflect the occurrence of anticipated or unanticipated events.

Financial information contained in this report and in our financial statements is stated in United States dollars and are prepared in accordance with United States generally accepted accounting principles.

Corporate Overview

Yijia Group Corp. (“the Company” or “YJGJ”) was incorporated on January 25, 2017 under the laws of the State of Nevada, United States of America, formerly known as Soldino Group Corp.

The Company has currently commenced its operation in the rendering of consulting advisory services in management business, accounting and finance services; and provides healthcare products and health consultation services to domestic and international customers.

Meanwhile, the Company continues to look for other opportunities which could potentially increase the profits of the Company in 2025.

Results of Operations

We currently provide business consulting services and market and supply healthcare products to domestic and international customers..

The following table sets forth certain operational data for the three months ended July 31, 2025 and 2024:

		Three Months Ended July 31,
		2025				2024
Revenues		$	103,899			$	108,477
Cost of revenue			(35,118	)			(35,304	)
Gross profit			68,781				73,173
Total operating expenses			(101,221	)			(118,587	)
Loss before income tax			(32,440	)			(45,414	)
Income tax expense			(13,861	)			(9,797	)
Net loss		$	(46,301	)		$	(55,211	)

16

Revenue

For the three months ended July 31, 2025 and 2024, we generated revenues of $103,899 and $108,477, respectively. Our major customers are located in Hong Kong and the United States of America. Our revenue decreased by $4,578, or 4%, respectively.

During the three ended July 31, 2025 and 2024, the nature of businesses and segment was shown as below:

Currently, the Company has two reportable business segments:

(i)	Consulting Service Segment, mainly provides consulting advisory services in management business, accounting and financial services; and
(ii)	Healthcare Segment, mainly provides healthcare products and healthcare consultation services to the customers.

In the following table, revenue is disaggregated by primary major product line, including a reconciliation of the disaggregated revenue with the reportable segments. For the three months ended July 31, 2025 and 2024, healthcare segment did not generate any revenue, and all the revenue was generated from consulting services segment.

		Three Months ended July 31, 2025
		Healthcare Segment				Consulting Service Segment				Total
Revenue from external customers:
Consulting service income		$	–			$	4,225			$	4,225
Sale of healthcare products			99,674				–				99,674
Total revenue			99,674				4,225				103,899
Cost of revenue:
Consulting service income			–				–				–
Sale of healthcare products			(35,118	)			–				(35,118	)
Total cost of revenue			(35,118	)			–				(35,118	)
Gross profit			64,556				4,225				68,781
Operating Expenses
Personal and benefit costs			(11,740	)			(23,188	)			(34,928	)
General and administrative			(2,414	)			(63,879	)			(66,293	)
Total operating expenses			(14,154	)			(87,067	)			(101,221	)
Segment income (loss)		$	50,402			$	(82,842	)		$	(32,440	)

17

		Three Months ended July 31, 2024
		Healthcare Segment				Consulting Service Segment				Total
Revenue from external customers:
Consulting service income		$	–			$	–			$	–
Sale of healthcare products			108,477				–				108,477
Total revenue			108,477				–				108,477
Cost of revenue:
Consulting service income			–				–				–
Sale of healthcare products			(35,304	)			–				(35,304	)
Total cost of revenue			(35,304	)			–				(35,304	)
Gross profit			73,173				–				73,173
Operating Expenses
Selling and distribution			(7,030	)			–				(7,030	)
Personal and benefit costs			(18,739	)			(35,245	)			(53,984	)
General and administrative			(751	)			(56,822	)			(57,573	)
Total operating expenses			(26,520	)			(92,067	)			(118,587	)
Segment income (loss)		$	46,653			$	(92,067	)		$	(45,414	)

The revenues presented below are based on the countries in which the customers are located. Summarized financial information concerning the geographic segments is shown in the following tables:

		Three Months ended July 31,
		2025				2024
Hong Kong		$	–			$	108,477
United States of America			103,899				–
		$	103,899			$	108,477

Cost of revenue

Cost of revenue as a percentage of net revenue was approximately 34% and 33% for the three months ended July 31, 2025 and 2024, respectively. Cost of revenue decreased by $186, or 1%.

Gross profit

For the three months ended July 31, 2025 and 2024, the gross profit was $68,781 and $73,173, respectively, and the gross profit margin was 66% and 67%, respectively.

18

Personnel and benefit costs

We incurred personnel and benefit costs of $34,928 and $53,984 for the three months ended July 31, 2025 and 2024, respectively. The decrease in personnel and benefit costs for the periods ended July 31, 2025, compared to the same periods in 2024, is primarily attributable to the decrease in the salaries of key management personnel.

General and administrative expenses

We incurred general and administrative expenses of $66,293 and $57,573 for the three months ended July 31, 2025 and 2024, respectively. General and administrative expenses increased by $8,721 or 15% for the three months ended July 31, 2025 compared to the same periods in 2024. The increase in general and administrative expenses is primarily attributable to an increase in legal and professional fees.

Net loss

As a result of the factors described above, we reported net loss of $46,301 and $55,211 for the three months ended July 31, 2025 and 2024, respectively.

Liquidity and capital resources

On July 31, 2025, we had total current assets of $2,242,358, which consisted primarily of $1,046,620 in cash, $1,014,282 in accounts receivable, $158,802 in advances to vendor, $9,130 in inventories, $10,083 in prepayment and $3,441 in other current assets. We had total current liabilities of $379,975, which consisted of $67,431 in accounts payable and accrued expenses, $1,226 in other current liabilities, $10,775 in deferred revenue and $300,543 in income tax payable.

On April 30, 2025, we had total current assets of $2,256,251, which consisted primarily of $782,810 in cash, $1,266,951 in accounts receivable, $158,802 in advances to vendor, $44,247 in inventories and $3,441 in other current assets. We had total current liabilities of $347,567, which consisted of $60,065 in accounts payable and accrued expenses, $820 in other current liabilities and $286,682 in income tax payable.

We have never paid dividends on our Common Stock. Our present policy is to apply cash to investments in product development, acquisitions or expansion; consequently, we do not expect to pay dividends on Common Stock in the foreseeable future.

Cash Flows

The following table sets forth a summary of our cash flows for the periods indicated:

		Three Months ended July 31,
		2025				2024
Net cash provided by (used in) operating activities		$	263,810			$	(504,001	)
Net cash provided by financing activities			–				52,600

19

Operating Activities

For the three months ended July 31, 2025, net cash provided by operating activities was $263,810 which consisted primarily of a net loss of $46,301, decrease in accounts receivable of $252,669, decrease in inventories of $35,117, increase in deferred revenue of $10,775, increase in other current liabilities of $406, increase in accounts payable and accrued expenses of $7,366 and increase in income tax payable of $13,861. The amounts were partially offset by increase in prepayment of $10,083.

For the three months ended July 31, 2024, net cash used in operating activities was $504,001 which consisted primarily of a net loss of $55,211, decrease in inventory of $80,590, decrease in advances to vendor of $379,392, and decrease in other current liabilities of $6,443. The amounts were partially offset by adjusted non-cash item consisting of share-based compensation of $750, increase in other current assets of $588, increase in accounts payable and accrued expenses of $6,500, and increase in income tax payable of $9,797.

Financing Activities

For the three months ended July 31, 2025, net cash provided by financing activities was $0.

For the three months ended July 31, 2024, net cash provided by financing activities was $52,600, which consisted primarily of proceed from a director.

Limited operating history; need for additional capital

There is no historical financial information about us upon which to base an evaluation of our performance. We are in a start-up stage of operations and have generated limited revenues since inception. We cannot guarantee that we will be successful in our business operations. Our business is subject to risks inherent in the establishment of a new business enterprise, including limited capital resources and possible cost overruns due to price and cost increases in services and products.

Off-Balance Sheet Arrangements

As of July 31, 2025, the Company did not have any off-balance sheet arrangements that had or were reasonably likely to have a current or future effect on the Company’s financial condition, changes in financial condition, revenues or expenses, results of operations, liquidity, capital expenditures or capital resources.

Contractual Obligations and Commercial Commitments

We had no contractual obligations and commercial commitments as of July 31, 2025.

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ITEM 3. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK

None.

ITEM 4. CONTROLS AND PROCEDURES

Our management is responsible for establishing and maintaining a system of disclosure controls and procedures (as defined in Rule 13a-15(e) and 15d-15(e) under the Exchange Act) that is designed to ensure that information required to be disclosed by us in the reports that we file or submit under the Exchange Act is recorded, processed, summarized and reported, within the time periods specified in the Commission’s rules and forms. Disclosure controls and procedures include, without limitation, controls and procedures designed to ensure that information required to be disclosed by an issuer in the reports that it files or submits under the Exchange Act is accumulated and communicated to the issuer’s management, including its principal executive officer or officers and principal financial officer or officers, or persons performing similar functions, as appropriate to allow timely decisions regarding required disclosure.

An evaluation was conducted under supervision and with the participation of our management of the effectiveness of the design and operation of our disclosure controls and procedures as of July 31, 2025. Based on that evaluation, our management concluded that our disclosure controls and procedures were not effective as of such date to ensure that information required to be disclosed in the reports that we file or submit under the Exchange Act, is recorded, processed, summarized and reported within the time periods specified in SEC rules and forms.

The matters involving internal controls and procedures that our management considered to be material weaknesses under the standards of the Public Company Accounting Oversight Board were: (1) lack of a functioning audit committee due to a lack of a majority of independent members and a lack of a majority of outside directors on our Board of Directors, resulting in ineffective oversight in the establishment and monitoring of required internal controls and procedures; and (2) ineffective controls over period end financial disclosure and reporting processes. The aforementioned material weaknesses were identified by our Chief Executive Officer and Chief Financial Officer in connection with the review of our financial statements as of July 31, 2025.

Management believes that the material weaknesses set forth above did not have an effect on our financial results. However, management believes that the lack of a functioning audit committee and the lack of a majority of outside directors on our Board of Directors results in ineffective oversight in the establishment and monitoring of required internal controls and procedures, which could result in a material misstatement in our financial statements in future periods.

To address these material weaknesses, management has initiated steps to strengthen oversight and financial reporting processes, including implementing more formal procedures for preparing and reviewing period-end financial statements and disclosures. We expect that once these measures are fully implemented and operating for a sufficient period, we will remediate the identified weaknesses.

Changes in Internal Controls over Financial Reporting

There was no change in our internal control over financial reporting that occurred during the period covered by this Quarterly Report on Form 10-Q that has materially affected, or is reasonably likely to materially affect, our internal control over financial reporting. We are aware that any system of controls, however well designed and operated, can only provide reasonable, and not absolute, assurance that the objectives of the system are met, and that maintenance of disclosure controls and procedures is an ongoing process that may change over time.

21

PART II – OTHER INFORMATION

ITEM 1. LEGAL PROCEEDINGS

We are not currently a party to any legal proceedings, and we are not aware of any pending or potential legal actions.

ITEM 1A. RISK FACTORS

The information to be reported under this Item is not required for smaller reporting companies.

ITEM 2. UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS

None.

ITEM 3. DEFAULTS UPON SENIOR SECURITIES

None.

ITEM 4. MINE SAFETY DISCLOSURES

None.

ITEM 5. OTHER INFORMATION

During the quarter ended July 31, 2025, no director or officer adopted or terminated any Rule 10b5-1 trading arrangement or non-Rule 10b5-1 trading arrangement, as each term is defined in Item 408(a) of Regulation S-K.

ITEM 6. EXHIBITS

The following exhibits are included as part of this report by reference:

31.1*		Certification of Chief Executive Officer pursuant to Securities Exchange Act of 1934 Rule 13a-14(a) or 15d-14(a).
31.2*		Certification of Chief Financial Officer pursuant to Securities Exchange Act of 1934 Rule 13a-14(a) or 15d-14(a).
32.1**		Certification of Chief Executive Officer pursuant to Rule 13a-14(b) under the Securities Exchange Act of 1934 and 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.
32.2**		Certification of Chief Financial Officer pursuant to Rule 13a-14(b) under the Securities Exchange Act of 1934 and 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.
101.INS		Inline XBRL Instance Document (the instance document does not appear in the Interactive Data File because its XBRL tags are embedded within the Inline XBRL document)
101.SCH		Inline XBRL Taxonomy Extension Schema Document
101.CAL		Inline XBRL Taxonomy Extension Calculation Linkbase Document
101.DEF		Inline XBRL Taxonomy Extension Definition Linkbase Document
101.LAB		Inline XBRL Taxonomy Extension Label Linkbase Document
101.PRE		Inline XBRL Taxonomy Extension Presentation Linkbase Document
104		Cover Page Interactive Data File (embedded within the Inline XBRL document)

* Filed herewith.

** Furnished herewith and not to be incorporated by reference into any filing of Yijia Group Corp. under the Securities Act or the Exchange Act whether made before or after the date of this Quarterly Report.

22

SIGNATURES

Pursuant to the requirements of Section 13 or 15(d) 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 on September 12, 2025.

	YIJIA GROUP CORP.
	By:	/s/ Qiuping Lu
		Qiuping Lu, Chief Executive Officer
	By:	/s/ Steve Niu
		Steve Niu, Chief Financial Officer

23

FAQ

What revenue did YIJIA GROUP CORP. (YJGJ) report in this 10-Q?

The company reported total revenue of $108,477 for the period covered in the filing.

Is YJGJ profitable this quarter?

No; the company reported a loss before income tax of $32,440 (prior period loss of $45,414).

How concentrated are YJGJ's customers and suppliers?

Concentration is high: one customer accounted for 100% of revenues ($108,477) and one vendor represented 54% of purchases ($114,598).

Does YJGJ have any tax valuation allowance?

Yes; management applied a full valuation allowance against deferred tax assets, with a net change of $17,397.

Are there any notable related-party or share-based compensation items?

The filing discloses issuance of 60,000 shares to the CFO at a fair value of $0.05 per share; common stock issuable under share-based compensation totaled $3,000.