As filed with the Securities and Exchange Commission on January 16, 2024 Registration Statement No. 333-275626 UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 Amendment No.2 to Form F-1 REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933 Able View Global Inc. (Exact name of registrant as specified in its charter) Cayman Islands 5960 Not Applicable (State or other jurisdiction of incorporation or organization) (Primary standard industrial classification code number) (I.R.S. Employ ...

As filed with the Securities and Exchange Commission on December 22, 2023 Registration Statement No. 333-275626 UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 Amendment No.1 to Form F-1 REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933 Able View Global Inc. (Exact name of registrant as specified in its charter) (State or other jurisdiction of incorporation or organization) (Primary standard industrial classification code number) Cayman Islands 5960 Not Applicable (I.R.S. Emplo ...

As filed with the Securities and Exchange Commission on November 17, 2023 Registration Statement No. 333-[xx] Able View Global Inc. (Exact name of registrant as specified in its charter) Cayman Islands 5960 Not Applicable (State or other jurisdiction of incorporation or organization) (Primary standard industrial classification code number) (I.R.S. Employer Identification Number) Floor 16, Dushi Headquarters Building No. 168, Middle Xizang Road Shanghai, 200001, People's Republic of China Tel: +86 185 0177 0 ...

Financial Performance - Total revenue for the six months ended June 30, 2023, was $81,663,901, representing an increase from $60,809,982 in the same period of 2022, a growth of approximately 34%[11] - Gross profit for the same period was $19,670,215, compared to $14,323,051 in 2022, indicating a gross margin improvement[11] - Net income for the six months ended June 30, 2023, was $5,648,757, up from $3,906,347 in 2022, reflecting a year-over-year increase of about 45%[11] - The company reported earnings per share of $5.44 for the six months ended June 30, 2023, compared to $3.65 in the prior year[11] - For the six months ended June 30, 2023, Able View Inc. reported net revenue of $81.7 million, a 34.3% increase from $60.8 million in the same period of 2022[129] - The company's net income from operations for the six months ended June 30, 2023, was $8.1 million, compared to $5.5 million for the same period in 2022, reflecting a 47.3% increase[129] - Net income increased by $1.7 million, or 45%, from $3.9 million for the six months ended June 30, 2022, to $5.6 million in 2023[156] Assets and Liabilities - Total current assets increased to $53,517,048 as of June 30, 2023, from $52,131,395 at the end of 2022[3] - Total liabilities decreased to $47,548,590 as of June 30, 2023, down from $49,089,960 at the end of 2022, indicating improved financial stability[7] - Cash and cash equivalents rose to $6,149,339 as of June 30, 2023, compared to $5,773,380 at the end of 2022[3] - The company’s retained earnings increased significantly to $5,536,297 as of June 30, 2023, from $7,540 at the end of 2022, showing strong profitability retention[8] - Total assets increased to $58.8 million as of June 30, 2023, from $54.6 million at the end of 2022[159] Cash Flow - Net cash provided by operating activities for June 2023 was $7,277,110, compared to a net cash used of $(12,453,162) in 2022, indicating a significant improvement[17] - Cash and cash equivalents at the end of the period were $6,149,339 in June 2023, compared to $4,750,968 in June 2022, reflecting an increase[17] - The company reported cash used in investing activities of $1.8 million for the six months ended June 30, 2023, primarily for loans to third parties and related parties[185] - Cash used in financing activities for the six months ended June 30, 2023, was $5.2 million, mainly for repayment of short-term borrowings and related party borrowings[186] Expenses - Operating expenses for the six months ended June 30, 2023, totaled $11,594,848, compared to $8,783,190 in 2022, reflecting increased investment in operations[11] - Selling and marketing expenses increased to $9.2 million for the six months ended June 30, 2023, up from $7.3 million in the same period of 2022, indicating increased investment in marketing efforts[142] - General and administrative expenses rose to $2.4 million for the six months ended June 30, 2023, compared to $1.5 million in the same period of 2022, reflecting higher operational costs[144] Taxation - For the six months ended June 30, 2023, the current income tax expenses amounted to $1,321,854, compared to $865,483 for the same period in 2022, reflecting a 52.7% increase[76] - The deferred income tax benefits for the same period were $(299,220), a significant change from $7,882 in 2022, indicating a shift in tax position[76] - The effective corporate income tax rate for PRC subsidiaries is 25%, while small and micro-sized enterprises are entitled to a reduced rate of 20%[74] Shareholder Information - The company has a total of 1,000,000 shares issued and outstanding as of June 30, 2023, consistent with the previous period[8] - The company did not declare dividends for the six months ended June 30, 2023, but had declared but unpaid dividends of $16,709,692[92] - Total dividends payable as of June 30, 2023, amounted to $28,629,568, compared to $18,350,020 as of December 31, 2022, reflecting an increase of approximately 56.5%[114] Related Party Transactions - Sales of products to related parties were $0 for the six months ended June 30, 2023, compared to $10,608 in 2022, showing a decline of 100%[103] - Rental expenses charged by related parties decreased to $13,218 in 2023 from $109,786 in 2022, a reduction of approximately 87.9%[103] - The company borrowed $5,835,307 from related parties during the six months ended June 30, 2023, compared to $8,681,171 in the same period of 2022, a decrease of approximately 32.5%[107] Market Position - Able View Inc. holds a 16.5% market share in beauty and personal care cross-border brand management in China, as of 2022[128] - The company completed a business combination with Hainan Manaslu Acquisition Corp. on August 2, 2023, which will enhance its market presence and operational capabilities[126] Operational Insights - The company is engaged in importing and selling cosmetics and beauty products to e-commerce platforms and distributor customers[25] - The company has not engaged in any research and development activities since inception[193] - The company has not experienced significant foreign exchange risk due to its operations primarily in RMB[189]