Group 1 - The initial market panic due to President Trump's proposed tariffs has shifted to a resilient rally, but concerns about the near-to-medium term remain [1] - The Low-Budget Dividend Investor represents a Generation X demographic, characterized by being over-educated and under-funded, seeking income in a challenging economic environment [1] - This investor favors conservative, income-generating strategies typically associated with older investors while also recognizing the value of growth strategies favored by younger investors [1]

Financial Position - As of December 31, 2023, the total cash and restricted cash balance was approximately $7.2 million, an increase from approximately $4.6 million as of September 30, 2023[26] - The Company has not experienced any losses in its bank accounts, indicating a stable financial position despite concentration risks associated with operations in the PRC[78] - The Company expects to pay its income tax payable balance when the related real estate projects are completely sold, reflecting a strategic approach to cash flow management[97] Real Estate Development - The company reported approximately $74.0 million of completed residential apartments and commercial units available for sale as of December 31, 2023[26] - For the three months ended December 31, 2023, all revenues were generated from completed condominium real estate projects, with no construction in progress recognized under the percentage of completion method[31] - The Company’s real estate property development is stated at the lower of cost or fair value, ensuring accurate asset valuation[51] - The total real estate property under development as of December 31, 2023, was $80,322,680, up from $76,857,916 as of September 30, 2023, indicating an increase of about 5.7%[81] - The Company incurred development costs of approximately $177.9 million for the Liangzhou Road Project as of December 31, 2023, an increase from $172.3 million as of September 30, 2023[83] Construction Loans - The company had approximately $108.6 million of construction loans borrowed from financial institutions controlled by the local government, specifically for old town renovation projects[26] - The Company has a total construction loan balance of $108,573,929 as of December 31, 2023, compared to $105,655,707 as of September 30, 2023, reflecting an increase of about 2.8%[90] - The company expects to renew all existing construction loans upon maturity and borrow additional new loans from local financial institutions as necessary[26] Customer Deposits and Liabilities - Customer deposits consist of amounts received from customers relating to the sale of residential units in the PRC, recognized as a liability until revenue can be recognized[63] - Customer deposits for real estate projects totaled $19,815,342 as of December 31, 2023, compared to $19,226,695 as of September 30, 2023, representing a growth of approximately 3.1%[95] Taxation - The Company is subject to Land Appreciation Tax (LAT) based on progressive rates ranging from 30% to 60% on the appreciation of land value, with specific rates of 1% in Hanzhong and 0.5% in Yang County[72][74] - The Company reported a business VAT tax payable of $2.8 million as of December 31, 2023, down from $3.3 million as of September 30, 2023, indicating a decrease of approximately 15.2%[96] - The total income tax payable amounted to $13,148,552 as of December 31, 2023, compared to $12,907,040 as of September 30, 2023, representing an increase of about 1.9%[97] - The effective tax rate for the three months ended December 31, 2023, was reported as 0%[100] - The outstanding Corporate Income Tax (CIT) payable as of December 31, 2023, was $13,148,552, an increase from $12,907,040 as of September 30, 2023[106] - The total tax payable as of December 31, 2023, was $18,029,514, compared to $18,636,024 as of September 30, 2023[106] Warranty and Asset Management - The Company had not recognized any warranty costs in excess of the amount retained from subcontractors for the three months ended December 31, 2023 and 2022, indicating effective warranty management[64] - The Company continually reviews its long-lived assets for impairment, with no impairment recognized for the three months ended December 31, 2023 and 2022[61] - The Company has not experienced any delinquent mortgage loans or related losses from guarantees since inception[110] Market and Compliance - The Company received a notice from Nasdaq regarding potential delisting due to non-compliance with the $1.00 minimum bid price requirement, with a closing bid price of $0.10 or less for at least ten consecutive trading days[114] - The Company has requested a panel hearing regarding the Nasdaq notice, scheduled for April 4, 2024[114] Future Plans and Industry Expansion - The company plans to enter the medical industry, selling medical devices and high-end products, including gamma knives and related apparatus[37]

STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 10-K ☒ ANNUAL REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the fiscal year ended September 30, 2023 ☐ TRANSITION REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the transition period from ___________ to ___________ Commission File No. 001-34864 GREEN GIANT INC. (Exact Name of Registrant as Specified in its Charter) | --- | --- | |------------------------------------|-------| | Flo ...

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 Title of each Class Trading Symbol(s) Name of each exchange on which registered Common Stock, par value $0.001 per share GGE The NASDAQ Capital Market FORM 10-Q ☒ QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the quarterly period ended June 30, 2023 OR ☐ TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the transition period from_______ to ________ ...

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 10-Q (Mark One) ☒ QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the quarterly period ended March 31, 2023 ☐ 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: 001-34864 GREEN GIANT INC. (Exact Name of Registrant as Specified in Its Charter) | --- | --- | |--------------------- ...

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 10-Q (Mark One) ☒ QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the quarterly period ended December 31, 2022 ☐ 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: 001-34864 GREEN GIANT INC. (Exact Name of Registrant as Specified in Its Charter) | --- | --- | |------------------ ...

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 10-K ☒ ANNUAL REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the fiscal year ended September 30, 2022 ☐ TRANSITION REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the transition period from ___________ to ___________ Commission File No. 001-34864 GREEN GIANT INC. (Exact Name of Registrant as Specified in its Charter) Florida 33-0961490 (State or Other Jurisdiction of Incorpor ...