Quarterly Report for Quarter Ending June 30, 2026 (Form 10-Q)

MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS

The information contained in this Form 10-Q is intended to update the information contained in our Annual Report on Form 10-K for the year ended December 31, 2025 filed with the Securities and Exchange Commission on April 16, 2026 (the "Form 10-K") and presumes that readers have access to, and will have read, the "Management's Discussion and Analysis of Financial Condition and Results of Operations" and other information contained in such Form 10-K. The following discussion and analysis also should be read together with our financial statements and the notes to the financial statements included elsewhere in this Form 10-Q.

The following discussion contains certain statements that may be deemed "forward-looking statements" within the meaning of the Private Securities Litigation Reform Act of 1995. Such statements appear in a number of places in this Report, including, without limitation, "Management's Discussion and Analysis of Financial Condition and Results of Operations." These statements are not guaranteed of future performance and involve risks, uncertainties and requirements that are difficult to predict or are beyond our control. Forward-looking statements speak only as of the date of this quarterly report. You should not put undue reliance on any forward-looking statements. We strongly encourage investors to carefully read the factors described in our Form 10K in the section entitled "Risk Factors" for a description of certain risks that could, among other things, cause actual results to differ from these forward-looking statements. We assume no responsibility to update the forward-looking statements contained in this quarterly report on Form 10-Q. The following should also be read in conjunction with the unaudited Financial Statements and notes thereto that appear elsewhere in this report.

Company Overview

AleeanPeace Group Holdings Limited (the Company) operates as a holding company, conducting its business operations and strategic initiatives through its operating subsidiaries. The Company currently executing a strategic transition period to realign and expand its business operations and corporate focus. While continuing to support certain foundational operations-including corporate development advisory services-the Company is actively broadening its operational scope. As part of this strategic evolution, the Company is exploring and positioning itself to pursue one-stop multi-family office services and financial solutions provider. The Company is dedicated to providing tailored wealth succession, asset management advisory, corporate advisory, financial training and family governance solutions to high-net-worth individuals, families, and diverse clientele mainly in Hong Kong and Southeast Asia.

Historically, the Company has engaged in providing business mentoring services, nurturing and incubation services relating to client businesses, corporate development advisory services to entrepreneurs in the broader technology industry, and security token offering (STO) advisory services for digital/physical asset-backed companies. Following changes in corporate leadership and strategic vision, the Company has phased out these legacy activities as its primary business focus and is currently realigning its operations around comprehensive wealth management, corporate secretarial, accounting, tax, trust, and family office advisory services targeted at high-net-worth individuals, families, and corporate clients.

At present, our physical office is in Unit 310, 3/F, New East Ocean Centre, 9 Science Museum Road, Kowloon, Hong Kong. Through our business development and expansion, our planned advisory service suite includes:

	1.	Wealth Succession & Family Governance: Tailored asset protection, family wealth preservation, and multi-generational succession structuring.
	2.	Asset & Family Funds Management: Strategic deployment and stewardship of client capital under rigorous risk-management frameworks.
	3.	Corporate & Administrative Solutions: One-stop corporate secretarial, accounting, auditing, taxation, and corporate advisory services (including governance, structuring, and IPO advisory).
	4.	Financial Training, Mentoring & Education: Specialized training and mentorship programs designed to empower clients and business owners.

The Company has evaluated legacy operations (including historical ICT mentorship and Labuan digital asset advisory initiatives) and determined to reallocate corporate resources entirely toward wealth management and family office services. While legacy frameworks remain permissible under our corporate charter, they no longer represent our core business model or revenue strategy. Our primary operational and financial resources are now fully dedicated to scaling our comprehensive multi-family office ecosystem and financial solutions.

The strategic transition of our business focus is subject to significant business, economic, regulatory, and competitive uncertainties. There can be no assurance that our strategic pivot will be successfully implemented, that our new focus areas will generate anticipated revenues or operations, or that regulatory frameworks governing digital assets and STOs will remain favorable or permit our planned activities. We undertake no obligation to publicly update or revise any forward-looking statements, whether as a result of new information, future events, or otherwise.

Results of Operation

For the three months and six months ended June 30, 2026 and 2025

Revenue

The Company did not generate revenue for the three months and six months ended June 30, 2026 and 2025.

Cost of Revenue and Gross Margin

For the three months and six months ended June 30, 2026 and 2025, the Company did not incur any cost of revenue and did not generate gross profit for the three months and six months ended June 30, 2026 and 2025 respectively.

General and administrative expenses

For the three months and six months ended June 30, 2026, we had general and administrative expenses in the amount of $9,046 and $11,864 respectively, while for the three months and six months ended June 30, 2025, we had general and administrative expenses in the amount of $17,721 and $48,180 respectively, which were primarily comprised of salary, professional fee, compliance fee, office and operation expenses. The decrease of general and administrative expenses was primarily attributable to the reduced personnel costs and office and operation expenses due to resignation of directors and officers, lesser professional fees.

Net Loss

For the three months and six months ended June 30, 2026, the Company has incurred a net loss of $9,047 and $7,588 respectively. For the three months and six months ended June 30, 2025, the Company has incurred a net loss of $22,360 and $14,191 respectively. The decrease in net loss during the three months and six months ended June 30, 2026 was mainly due to the decrease of general and administrative expenses.

Liquidity and Capital Resources

As of June 30, 2026 and 2025, we had cash and cash equivalents of $447 and $4,908 respectively. We expect increased levels of operating activities going forward will result in more significant cash flows.

We depend substantially on financing activities to provide us with the liquidity and capital resources we need to meet our working capital requirements and to make capital investments in connection with ongoing operations.

Cash Used In Operating Activities

For the six months ended June 30, 2026 and 2025, net cash used in operating activities were $18 and $48,441 respectively. The decrease was mainly due to the reduced costs and office and operation expenses for the six months ended June 30, 2026.

Cash Generated From Investing Activity

For the six months ended June 30, 2026 and 2025, the net cash generated from investing activity were $0 and $40,583. The investing cash flow performance primarily reflects the proceeds from the disposal of 8,500,000 shares of JOCOM Holdings Corp. to an unrelated third party for the six months ended June 30, 2025.

Cash Generated From Financing Activities

For the six months ended June 30, 2026 and 2025, net cash generated from financing activities were $0 and $0.

Credit Facilities

We do not have any credit facilities or other access to bank credit.

Off-balance Sheet Arrangements

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 as of June 30, 2026.

Recent Accounting Pronouncements

The Company has implemented all new accounting pronouncements that are in effect. These pronouncements did not have any material impact on the financial statements unless otherwise disclosed, and the Company does not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on its financial position or results of operations.