Amendment to Annual Report (Form 10-K/A)

Winning Catering Group, Inc. (the "Company") is filing this Amendment No. 1 on Form 10-K/A (this "Amendment") to its Annual Report on Form 10-K for the fiscal year ended December 31, 2025, as filed with the Securities and Exchange Commission (the "SEC") on February 25, 2026 (the "Original Form 10-K") to (i) include the consent of Grassi & Co., CPAs, P.C. ("Grassi"), the Company's former independent registered public accounting firm, which was inadvertently not included in the Original Form 10-K and is filed as Exhibit 23.1 hereto; (ii) to make a formatting correction to the Company's Consolidated Statements of Cash Flows For the Years Ended December 31, 2025 and 2024 (in the line item "Cash of the Subsidiary Distributed"); and (iii) to note that ASU 2023-09 was adopted for the year ended December 31, 2025 under Recent Accounting Pronouncements in the Notes to Consolidated Financial Statements of the Original Form 10-K.

Except as described in this Explanatory Note, this Amendment does not modify, amend, or update any of the financial information or any other information set forth in the Original Form 10-K, and this Amendment does not reflect events that occurred subsequent to the Original Form 10-K.