UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 10-K ☒ ANNUAL REPORT PURUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the fiscal year ended December 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: 001-40636 MULIANG VIAGOO TECHNOLOGY INC. (Exact name of registrant as specified in its charter) | --- | --- | |------------------ ...

Organic Fertilizer Business - Organic fertilizer revenue accounted for 100.0% and 91.5% of total revenue for the nine months ended September 30, 2023, and 2022, respectively [188] - The company plans to improve organic straw fertilizer production technology by adopting advanced automatic control and shifting to powdered organic fertilizer to increase production capacity [188] - The company's organic fertilizer business accounted for 100% of total revenue for the nine months ended September 30, 2023 [232] - Total revenue for fertilizer increased by $369,045 (10.6%) from $3,467,477 in Q3 2022 to $3,836,522 in Q3 2023, driven by post-epidemic demand rebound [234] - Cost of sales for fertilizer rose by $322,548 (16.1%) from $1,998,669 in Q3 2022 to $2,321,217 in Q3 2023, aligning with revenue growth [236] - Gross profit for fertilizer increased slightly to $1,515,305 in Q3 2023 from $1,468,808 in Q3 2022, but gross margin decreased from 42.4% to 39.5% due to higher material costs [237] - Fertilizer revenue increased by $197,219 (3.0%) to $6,703,445 for the nine months ended September 30, 2023, driven by post-pandemic demand recovery [241] - Fertilizer cost of sales rose by $108,092 (2.9%) to $3,787,985, aligning with revenue growth [243] - Gross profit for fertilizer increased to $2,915,460, with a slight margin improvement to 43.5% [244] Financial Performance - Net income for the nine months ended September 30, 2023, was $1,500,428, compared to $1,600,538 for the same period in 2022 [202] - Net cash used in operating activities was $315,552 for the nine months ended September 30, 2023, compared to $1,135,389 for the same period in 2022 [202] - Net cash provided by financing activities was $413,492 for the nine months ended September 30, 2023, compared to $1,172,536 for the same period in 2022 [202] - Net income decreased by $16,359 (2.2%) from $732,407 in Q3 2022 to $716,048 in Q3 2023 [239] - Total operating expenses surged by $371,016 (76.8%), primarily due to a $367,698 increase in general and administrative expenses [245] - Net income decreased by $100,111 (6.3%) to $1,500,428 for the nine months ended September 30, 2023 [246] - Net cash used in operating activities was $315,552, primarily due to increases in accounts receivable and inventory [250] - Net cash provided by financing activities was $413,492, mainly from related party proceeds of $655,575 [253] - The company anticipates insufficient cash reserves for the next twelve months and may seek additional funding through equity financing or short-term loans [254] Asset and Liability Overview - Current assets increased to $19,218,991 as of September 30, 2023, compared to $17,244,572 as of December 31, 2022 [201] - Consolidated cash and cash equivalents amount to $3,028, representing 100% of the consolidated financials [205] - Current assets total $19,369,027, with 99% attributed to the VIE (Muliang Industry Co., Ltd. and its subsidiaries) [205] - Total assets are $26,454,244, with 99% contributed by the VIE [205] - Total liabilities stand at $8,925,423, with 234% attributed to the VIE [205] - Revenues for the period are $6,703,445, entirely from the VIE [205] - Gross profit is $2,915,460, fully derived from the VIE [205] - Net income is $1,500,428, entirely from the VIE [205] - The VIE owes $12,225,739 to the WFOE (Shanghai Mufeng) as service fee income payable, accumulated since February 16, 2016 [205] - The VIE has not paid any amounts in cash or other means to settle the payables owed to the WFOE [205] - Muliang Viagoo has the power to direct activities of the VIE and can transfer assets out of the VIE under the VIE arrangements [214] Operational Expenses and Adjustments - Selling expenses decreased by $23,908 (24.4%) from $97,798 in Q3 2022 to $73,890 in Q3 2023 [238] - General and administrative expenses increased significantly by $191,745 (727.5%) from -$26,355 in Q3 2022 to $165,390 in Q3 2023 due to an accounting adjustment [238] - The company expects general and administrative expenses to increase in the near future if it successfully completes its public offering [238] - Total operating expenses surged by $371,016 (76.8%), primarily due to a $367,698 increase in general and administrative expenses [245] Business Divestitures and Acquisitions - The company sold industrial land and production facility in Shanghai for RMB 69,554,095.64, with proceeds used to repay debts to Agricultural Bank of China and Shanghai Zhongta Construction and Engineering Co., Ltd. [192] - The company sold 100% of Viagoo Pte Ltd. for a total consideration of US$5,254,001.20, including a promissory note, shares, and future payments contingent on a liquidity event [193][194] - The company sold its logistics business, resulting in no logistics revenue for Q3 2023 [234] Future Plans and Commitments - The company is constructing a black goat processing plant in Chuxiong City, Yunnan Province, with an annual slaughter capacity of 200,000 black goats, expected to generate revenue starting in 2023 [189] - Contractual obligations totaled $753,245, all due within one year [256] - No non-cancelable commitments for capital expenditure as of September 30, 2023 [258] Impact of COVID-19 - The company's financial performance was adversely affected by COVID-19 in 2022 but has been steadily recovering since the pandemic ended in China in November 2022 [232]

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 June 30, 2023 ☐ TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 Commission File Number: 001-40636 MULIANG VIAGOO TECHNOLOGY, INC. (Exact name of registrant as specified in its charter) Nevada NA (State or other jurisdiction of incorporation or organization) (I.R.S. Em ...

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 March 31, 2023 ☐ TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 Commission File Number: 001-40636 MULIANG VIAGOO TECHNOLOGY, INC. (Exact name of registrant as specified in its charter) Nevada NA (State or other jurisdiction of incorporation or organization) (I.R.S. E ...

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 10-K ☒ ANNUAL REPORT PURUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the fiscal year 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: 333-201360 MULIANG VIAGOO TECHNOLOGY INC. (Exact name of registrant as specified in its charter) Nevada 90-1137640 (State or othe ...

Financial Performance - For the six months ended June 30, 2022, revenues were reported at $3,038,749, with a gross profit of $1,357,525, resulting in a gross margin of approximately 44.7%[210]. - Net income for the period was $970,808, compared to $868,131 in the prior period, marking an increase of approximately 11.8%[210]. - Muliang Viagoo's revenue from fertilizer sales for Q2 2022 was $1,093,541, a decrease of 53.2% compared to $2,336,367 in Q2 2021[243]. - Total revenue for Q2 2022 was $1,189,426, reflecting a 53.6% decline from $2,562,552 in Q2 2021[243]. - Net income for Q2 2022 was $298,437, a decline of 44.6% from $538,525 in Q2 2021[243]. - Net income was $760,612 for the six months ended June 30, 2022, compared with a net income of $799,029 for the six months ended June 30, 2021, representing a decrease of $38,417[256]. Revenue Streams - Organic fertilizers accounted for approximately 87.1% and 90.1% of total revenue for the six months ended June 30, 2022, and 2021, respectively[188]. - Viagoo's business model includes three main revenue streams: Transport Marketplace, Enterprise Services, and project-based system integration, with various value-added services planned[194][198]. - Revenue from logistics services in Q2 2022 was $95,885, down 57.6% from $226,185 in Q2 2021[243]. - Revenue for logistics increased from $410,338 for the six months ended June 30, 2021, to $450,752 for the six months ended June 30, 2022, representing an increase of $40,414, or approximately 9.8%[251]. Operational Developments - The company plans to enhance its organic fertilizer production technology by adopting advanced automatic control technology and shifting to powdered organic fertilizer production, which is expected to increase production capacity[188]. - A new black goat processing plant is under construction in Chuxiong City, Yunnan Province, with an expected capacity to process 200,000 black goats per year, aiming to generate revenue by the end of 2022[190]. - The Viagoo logistics platform is projected to reduce delivery costs by 30% and is expected to launch in the China market in July 2022[193]. Cash Flow and Assets - Net cash provided by operating activities for the six months ended June 30, 2022, was $301,982, a significant decrease from $3,976,411 in the same period of 2021[206]. - The company reported cash and cash equivalents of $60,795, with a net cash provided by operating activities of $121,069, indicating a substantial increase of 249%[210]. - The company anticipates that current cash reserves plus cash from operating activities will not be sufficient to meet ongoing obligations and will need to seek additional funding in the near future[263]. - The company had net current assets of $6,274,712 at June 30, 2022, compared to $5,403,720 at December 31, 2021[257]. Liabilities and Equity - Current liabilities rose to $13,906,587 from $12,788,253, indicating an increase of about 8.7%[208]. - Total shareholders' equity decreased to $6,014,363 from $7,221,900, representing a decline of approximately 16.7%[208]. - The company incurred $77,566 in interest expense during the six months ended June 30, 2022, compared with interest expense of $65,645 for the same period in 2021[255]. Regulatory and Risk Factors - The company is subject to risks related to PRC laws and regulations, particularly concerning foreign ownership and the validity of VIE agreements[186]. - The impact of COVID-19 led to a suspension of operations in early 2020, with gradual resumption starting in April 2020, affecting financial performance[200][201]. - The company has implemented measures to monitor and mitigate the impacts of COVID-19 on its operations and supply chain[202]. - The company has provided financial support to its Variable Interest Entities (VIEs) as they hold essential licenses for operations[224]. - The VIE agreements ensure that Muliang Viagoo retains effective control over the VIE, allowing it to receive substantial economic benefits[215]. Internal Controls and Compliance - The Company’s disclosure controls and procedures were evaluated and deemed effective as of June 30, 2022, ensuring timely and accurate reporting as required by the SEC[269]. - There were no changes in internal controls over financial reporting during the quarterly period ended June 30, 2022, that materially affected the controls[270]. - The Company has no off-balance sheet arrangements that require disclosure, and all transactions are recognized in accordance with generally accepted accounting principles[268]. - There are no legal proceedings or investigations pending that could materially affect the Company[271].