Form 10-Q China King Spirit Group For: Sep 30

 

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 September 30, 2019

 

Commission File Number 333-213425

 

CHINA KING SPIRIT GROUP LTD.

(Exact name of registrant as specified in it’s charter)

 

Nevada		30-08343441
(State or other jurisdiction of incorporation or organization)		(I.R.S. Employer Identification No.)

 

1900 Avenue of the Stars, Los Angeles, CA 90067

(Address of principal executive offices)(Zip Code)

 

310-843-9300

(Registrant’s telephone number, including area code)

 

Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days. ☒ yes   ☐ No

 

Indicate by check mark whether the registrant has submitted electronically and posted on its corporate Web site, if any, every Interactive Data File required to be submitted and posted pursuant to Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit and post such files). ☐ yes   ☒ No

 

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company or an emerging growth company. See the definitions of “large accelerated filer,” “accelerated filer”, “smaller reporting company”, and “emerging growth company in Rule 12b-2 of the Exchange Act.

 

Large accelerated filer	☐	Accelerated filer	☐
Non-accelerated filer	☐	Smaller reporting company	☒
(Do not check if a smaller reporting company)		Emerging growth company	☐

 

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ☐

 

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). ☒ Yes   ☐ No

 

As of August 31, 2022, there were 12,644,500 shares of common stock issued and outstanding.

 

 

TABLE of CONTENTS

 

PART I—FINANCIAL INFORMATION		3
Item 1.	Financial Statements	3
Item 2.	Management’s Discussion and Analysis of Financial Condition and Results of Operations	11
Item 3.	Quantitative and Qualitative Disclosures About Market Risk	13
Item 4.	Controls and Procedures	13
PART II—OTHER INFORMATION		14
Item 1.	Legal Proceedings	14
Item 1A.	Risk Factors	14
Item 2.	Unregistered Sales of Securities and Use of Proceeds	14
Item 3.	Defaults Upon Senior Securities	14
Item 4.	Mine Safety Disclosures	14
Item 5.	Other Information	14
Item 6.	Exhibits	15

 

2

 

PART I—FINANCIAL INFORMATION

 

China King Spirit Group Ltd.

FINANCIAL STATEMENTS

 

CONTENTS

 

Condensed Balance Sheets – As of September 30, 2019 and June 30, 2019	4
Condensed Statements of Operations – Three-months ended September 30, 2019 and 2018	5
Statement of Changes in Stockholders’ Deficit	6
Condensed Statements of Cash Flows – For the Three-months ended September 30, 2019 and 2018 (unaudited)	7
Notes to Financial Statements (unaudited)	8-12

 

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CHINA KING SPIRIT GROUP LTD.

CONDENSED BALANCE SHEETS

 

		September 30,  2019				June 30, 2019
ASSETS		(unaudited)
ASSETS
Current Assets
Cash		$	-			$	-
TOTAL CURRENT ASSETS			-				-
TOTAL ASSETS		$	-			$	-
LIABILITIES AND STOCKHOLDERS’ DEFICIT
CURRENT LIABILITIES
Accounts payable		$	5,209			$	4,912
Related parties – loans			48,829				48,829
TOTAL CURRENT LIABILITIES			54,038				53,741
Commitments and Contingencies
STOCKHOLDERS’ DEFICIT
Common stock, $0.001 par value, 200,000,000 shares authorized; 12,644,500 issued and outstanding, respectively			12,645				12,645
Additional paid-in capital			(359	)			(359	)
Accumulated deficit			(66,324	)			(66,027	)
TOTAL STOCKHOLDERS’ DEFICIT			(54,038	)			(53,741	)
TOTAL LIABILITIES AND STOCKHOLDERS’ DEFICIT		$	-			$	-

 

The accompanying notes are an integral part of these condensed financial statements.

 

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CHINA KING SPIRIT GROUP LTD.

CONDENSED STATEMENTS OF OPERATIONS

 (unaudited)

 

		Three months ended September 30, 2019				Three months ended September 30, 2018
Revenues		$	-			$	-
Cost of Goods Sold			-				-
Gross Profit			-				-
General and Administrative Expenses			297				9,361
Loss before income taxes			(297	)			(9,361	)
Income tax expenses			-				-
Loss from Continuing Operations			(297	)			(9,361	)
Loss from Discontinued Operations			-				-
NET INCOME (LOSS)		$	(297	)		$	(9,361	)
LOSS PER COMMON SHARE – BASIC AND DILUTED (CONTINUING OPERATIONS)		$	(0.00	)		$	(0.00	)
INCOME (LOSS) PER COMMON SHARE – BASIC AND DILUTED (DISCONTINUED OPERATIONS)		$	(0.00	)		$	(0.00	)
			12,644,500				12,644,500

 

The accompanying notes are an integral part of these condensed financial statements.

 

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CHINA KING SPIRIT GROUP LTD.

STATEMENTS OF CHANGES IN STOCKHOLDERS’ DEFICIT

Three month period ended September 30, 2019 and 2018

(unaudited)

 

		Common Stock								Additional
		Number of shares				Amount				Paid-in Capital				Accumulated Deficit				Total
Balance, June 30, 2019			12,644,500			$	12,645			$	(359	)		$	(66,027	)		$	(53,741	)
Net loss			-				-				-				(297	)			(297	)
Balance, September 30, 2019			12,644,500			$	12,645			$	(359	)		$	(66,324	)		$	(54,038	)
Balance, June 30, 2018			12,644,500			$	12,645			$	(359	)		$	(25,126	)		$	(12,840	)
Net loss			-				-				-				(9,361	)			(9,361	)
Balance, September 30, 2018			12,644,500			$	12,645			$	(359	)		$	(34,487	)		$	(22,201	)

 

The accompanying notes are an integral part of these condensed financial statements.

 

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CHINA KING SPIRIT GROUP LTD.

CONDENSED STATEMENTS OF CASH FLOWS

(unaudited)

 

		Three months ended September 30, 2019				Three months ended September 30, 2018
CASH FLOWS FROM OPERATING ACTIVITIES
Net loss		$	(297	)		$	(9,361	)
Adjustments to reconcile net loss to net cash used in operating activities
Accounts payable			297				(1,365	)
Net cash used in operating activities – continuing operations			-				10,726
NET CASH USED IN OPERATING ACTIVITIES			-				(10,726	)
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from related parties			-				-
Net cash provided by (used in) financing activity- continuing operations			-				-
Net cash provided by (used in) financing activity- discontinued operations			-				-
NET CASH PROVIDED BY FINANCING ACTIVITIES			-				-
NET DECREASE IN CASH			-				(10,726	)
CASH, BEGINNING OF PERIOD			-				13,985
CASH, END OF PERIOD		$	-			$	3,259
SUPPLEMENTAL CASH FLOW INFORMATION
Income tax paid		$	-			$	-
Interest paid		$	-			$	-

 

The accompanying notes are an integral part of these condensed financial statements.

 

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CHINA KING SPIRIT GROUP LTD.

 CONDENSED NOTES TO THE FINANCIAL STATEMENTS

(unaudited)

 

NOTE 1 – NATURE OF OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

 

The Company

 

China King Spirit Group Ltd. (FKA Jasmin Corp.) (“the Company”, “we”, “us” or “our”) was incorporated in the State of Nevada on October 7, 2014. Jasmin was an e-commerce early stage company that intended to establish itself as a designing industry of home and space decorations made from cork materials in France, Europe. The new management of the Company is abandoning its existing business and is in the process of evaluating other business opportunities.

 

On September 8, 2017 Jean-Paul Chavanz, the previous sole officer and director and majority shareholder of Jasmin Corp., entered into a stock purchase agreement for the sale of an aggregate of 10,000,000 shares of Common Stock of the Company, representing 79% of the issued and outstanding shares of common stock of the Company. Pursuant to this agreement, the Company decided to discontinue its business plan of producing and distributing Cork products and explore new opportunities. As part of the transition all the Company’s assets were retained by the former majority shareholder and the liabilities were assumed by Mr. Chavanz as well. As a result of this strategic shift all historical results of the Company have been classified as discontinued operations in accordance with ASC 105-20.

 

On September 11, 2017 Xu Dan was appointed as Chief Executive Officer, Chief Financial Officer and sole Director and Mr. Richard Rappaport was appointed Secretary. In addition, Mr. Jean-Paul Chavanaz submitted his resignations from all executive officer positions with the Company, including Chief Executive Officer and President effective September 11, 2017, and submitted his resignation as a member of the Board.

 

On September 27, 2018, Xu Dan submitted her resignation from all executive officer positions with the Registrant, including Chief Executive Officer, Chief Financial Officer, and President, effective immediately. In addition, Xu Dan submitted her resignation as a member of the Board, which resignation was effective immediately. In addition, on September 27, 2018 Richard Rappaport submitted his resignation as Secretary of the Registrant, which resignation was effective immediately. On September _27, 2018, Zhanfang Wang was appointed as Chief Executive Officer, Secretary, Chief Financial Officer, and sole Director and Chairman, each effective immediately.

 

On September 27, 2018 Jasmin Corp. (the “Registrant”) filed a Certificate of Amendment to Articles of Incorporation effecting (i) a 5-for-1 forward stock split of the Registrant’s common stock, (ii) an increase in the number of authorized shares of Common Stock from 75,000,000 to 200,000,000 and (iii) changing its name from Jasmin Corp. to China King Spirit Group Ltd., which Certificate of Amendment was approved by the Nevada Secretary of State on December 20, 2018. The Registrant notified the Financial Industry Regulatory Authority (“FINRA”) pursuant to a corporate action request to approve the change of its listing name to China King Spirit Group Ltd. On December 20, 2018, FINRA notified the Registrant that it had approved the aforementioned forward stock split, increase in authorized number of shares and name change, announced on their daily list on December 21, 2018 that the market effective date will be December 24, 2018.

 

Basis of Presentation – Unaudited Financial Statements

 

The accompanying unaudited financial statements have been prepared in accordance with generally accepted accounting principles for financial information and with the instructions to Form 10-Q. They do not include all information and footnotes required by United States generally accepted accounting principles for complete financial statements. However, except as disclosed herein, there has been no material changes in the information disclosed in the notes to the financial statements for the fiscal year ended June 30, 2019 included in the Company’s 10-K filed with the Securities and Exchange Commission. The unaudited financial statements should be read in conjunction with those financial statements included in the Form 10-K. In the opinion of Management, all adjustments considered necessary for a fair presentation, consisting solely of normal recurring adjustments, have been made. Operating results for the three months ended September, 2019 are not necessarily indicative of the results that may be expected for the year ending June 30, 2020.

 

Use of Estimates and Assumptions

 

Preparation of the financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect certain reported amounts of assets and liabilities and disclosure of contingent

 

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CHINA KING SPIRIT GROUP LTD.

 CONDENSED NOTES TO THE FINANCIAL STATEMENTS

(unaudited)

 

NOTE 1 – NATURE OF OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued)

 

Use of Estimates and Assumptions (continued)

 

assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the period. Accordingly, actual results could differ from those estimates.

 

Cash and Cash Equivalents

 

For purposes of the statement of cash flows, the Company considers highly liquid financial instruments purchased with a maturity of three months or less to be cash equivalents.

 

Earnings (Loss) per Common Share

 

The basic earnings (loss) per common share is calculated by dividing the Company’s net income (loss) available to common shareholders by the weighted average number of common shares during the period. The diluted earnings (loss) per share is calculated by dividing the Company’s net income (loss) available to common shareholders by the diluted weighted average number of shares outstanding during the year. The diluted weighted average number of shares outstanding is the basic weighted number of shares adjusted for any potentially dilutive debt or equity securities unless they are anti-dilutive. Diluted earnings (loss) per share are the same as basic earnings (loss) per share due to the lack of dilutive items in the Company. As of September 30, 2019, and 2018, there were no common stock equivalents outstanding.

 

Income Taxes

 

The Company follows the liability method of accounting for income taxes. Under this method, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax balances and tax loss carry-forwards. Deferred tax assets and liabilities are measured using enacted or substantially enacted tax rates expected to apply to the taxable income in the years in which those differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the date of enactment or substantive enactment.

 

Recent Accounting Pronouncements

 

The Company does not expect the adoption of any recent accounting pronouncements to have a material impact on its financial statements.

 

NOTE 2 – GOING CONCERN

 

To date the Company has generated limited revenues from its business operations and has an accumulated deficit of $66,324 since inception. As at September 30, 2019, the Company has a working capital deficit of $54,038. The Company requires additional funding to meet its ongoing obligations and to fund anticipated operating losses. The ability of the Company to continue as a going concern is dependent on raising capital to fund its initial business plan and ultimately to attain profitable operations. Accordingly, these factors raise substantial doubt as to the Company’s ability to continue as a going concern. The Company intends to continue to fund its business by way of private placements and advances from related parties as may be required. These financial statements do not include any adjustments relating to the recoverability and classification of recorded asset amounts or amounts and classification of liabilities that might result from this uncertainty.

 

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CHINA KING SPIRIT GROUP LTD.

 CONDENSED NOTES TO THE FINANCIAL STATEMENTS

(unaudited)

 

NOTE 3 – EQUITY

 

On September 27, 2018 the Board of Directors and shareholders of China King Spirit Group Ltd. (FNA Jasmin Corp.) (the “Company”) approved an amendment to the Company’s Articles of Incorporation increasing the number of authorized shares of Common Stock from 75,000,000 to 200,000,000 and effecting a five-for-one forward split of the Company’s outstanding shares of common stock.

 

The Company has 200,000,000 common shares authorized with a par value of $0.001 per share. No preferred shares have been authorized or issued.

 

There were 12,644,500 (pre-split 2,528,900) shares of common stock issued and outstanding as of September 30, 2019 and September 30, 2018 respectively.

 

All references in these financial statements to number of common shares, price per share and weighted average number of shares outstanding prior to the 5:1 forward split have been adjusted to reflect the stock split on a retroactive basis unless otherwise noted.

 

NOTE 4 – RELATED PARTIES

 

During the period the Company did not received any shareholder loans from WP Acquisition (currently known as Century Acquisition LLC), a Company controlled by a shareholder. Total amount owing in shareholder loans as of September, 2019 is $48,829. The amounts due to related parties are unsecured and non- interest-bearing with no set terms of repayment.

 

NOTE 5 – SUBSEQUENT EVENTS

 

Management has evaluated all events or transactions that occurred after September 30, 2019 through August 30, 2022 the report date of the financial statements. During the period, the Company did not have any material recognizable subsequent events.

 

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Item 2. Management’s Discussion and Analysis of Financial Condition and Results of Operations.

 

The following discussion and analysis are intended to help you understand our financial condition and results of operations for the three and six months ending December 31, 2018. You should read the following discussion and analysis together with our audited financial statements for the year ended June 30, 2018 and the notes to the financial statements included in this report on Form 10-Q. You should understand that we are no longer in the distribution of cork products. Thus our future financial condition and results of operations will have no relationship to our historical financial condition and results of operations.

 

This section of this Form 10-Q includes a number of forward-looking statements that reflect our current views with respect to future events and financial performance. Forward-looking statements are often identified by words like believe, expect, estimate, anticipate, intend, project and similar expressions, or words which, by their nature, refer to future events. You should not place undue certainty on these forward-looking statements. These forward-looking statements are subject to certain risks and uncertainties that could cause actual results to differ materially from our predictions.

 

Executive Overview

 

The Company was incorporated in the state of Nevada on October 7, 2014. From inceptions (October 7, 2014) until September 8, 2017, Jasmin Corp., was in the business of the production and distribution of cork products.

 

On September 8, 2017 Jean-Paul Chavanz, the previous sole officer and director and majority shareholder of Jasmin Corp., entered into a stock purchase agreement for the sale of an aggregate of 10,000,000 shares of Common Stock of the Company, representing 79% of the issued and outstanding shares of common stock of the Company. Pursuant to this agreement, the Company decided to discontinue its business plan of producing and distributing Cork products and explore new opportunities. As part of the transition all the Company’s assets were retained by the former majority shareholder and the liabilities were assumed by Mr. Chavanz as well. As a result of this strategic shift all historical results of the Company should be classified as discontinued operations in accordance with ASC 105-20.

 

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On September 11, 2017 Xu Dam was appointed its Chief Executive Officer, Chief Financial Officer and sole Director and Mr. Richard Rappaport was appointed Secretary. In addition, Mr. Jean-Paul Chavanaz submitted his resignations from all executive officer positions with the Company, including Chief Executive Officer and President effective September 11, 2017, and submitted his resignation as a member of the Board.

 

On September 27, 2018, Xu Dan submitted her resignation from all executive officer positions with the Company, including Chief Executive Officer, Chief Financial Officer, and President, effective immediately. In addition, Xu Dan submitted her resignation as a member of the Board, which resignation was effective immediately. In addition, on September 27, 2018 Richard Rappaport submitted his resignation as Secretary of the Company, which resignation was effective immediately. On September 27, 2018, Zhanfang Wang was appointed as Chief Executive Officer, Secretary, Chief Financial Officer, and sole Director and Chairman, each effective immediately.

 

On September 27, 2018 the Board of Directors and shareholders of Jasmin Corp. (the "Company”) approved an amendment to the Registrant's Articles of Incorporation increasing the number of authorized shares of Common Stock from 75,000,000 to 200,000,000 and effecting a five-for-one forward split of the Company's outstanding shares of common stock.

 

In addition, on September 27, 2018 Jasmin Corp. (the “Registrant”) filed a Certificate of Amendment to Articles of Incorporation effecting (i) a 5-for-1 forward stock split of the Registrant’s common stock, (ii) an increase in the number of authorized shares of Common Stock from 75,000,000 to 200,000,000 and (iii) changing its name from Jasmin Corp. to China King Spirit Group Ltd., which Certificate of Amendment was approved by the Nevada Secretary of State on December 20, 2018. The Registrant notified the Financial Industry Regulatory Authority (“FINRA”) pursuant to a corporate action request to approve the change of its listing name to China King Spirit Group Ltd. On December 20, 2018, FINRA notified the Registrant that it had approved the aforementioned forward stock split, increase in authorized number of shares and name change, announced on their daily list on December 21, 2018 that the market effective date was December 24, 2018.

 

The information presented below with regard to the periods ended September 30, 2019 should be read as historic information on the Company. As a result of the decision to discontinue operations, the Company as of the date of this filing is an empty shell with no liquidity, no capital resources, and no operations other than the search for new business opportunities.

 

Results of Operations

 

We had no revenues, and $297 in operating expenses consisting of $297 in transfer agent expenses the three months ended September 30, 2019. In the three months ended September 30, 2018, we had no revenues and $9,361 in expenses consisting of $6,000 in professional fees; $843 in transfer agent fees; $2,440 in filing fees; and $78 in bank service charges..

 

Our decrease in expense for the three months ended September 30, 2019 compare to the three month ended September 30, 2018 due to the inactivity in the Company and its search for a new operating business.

 

Capital Resources and Liquidity

 

As of September 30, 2019, we had assets $nil and we had $54,038 in liabilities; we had an accumulated deficit of $66,324. As of June 30, 2019, we had $nil in total assets and $53,741 in total liabilities and accumulated deficit of $66,027. As of September 30, 2019, the Company owed $48,829 (June 30, 2019; $48,829) to shareholders of the Company. All amounts due to the related party are unsecured, non-interest bearing and have not set terms of repayment.

 

Off-balance sheet arrangements

 

The company has no off-balance sheet arrangements that have or are reasonably likely to have a current or future effect or change on the company’s financial condition, revenues or expenses, results of operations, liquidity, capital expenditures or capital resources that are material to investors. The term “off-balance sheet arrangement” generally means any transaction, agreement or other contractual arrangement to which an entity unconsolidated with the company is a party, under which the company has (i) any obligation arising under a guarantee contract, derivative instrument or variable interest; or (ii) a retained or contingent interest in assets transferred to such entity or similar arrangement that serves as credit, liquidity or market risk support for such assets.

 

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Item 3. Quantitative and Qualitative Disclosures About Market Risk.

 

We are a smaller reporting company as defined by Rule 12b-2 of the Exchange Act and are not required to provide the information required under this item.

 

Item 4. Controls and Procedures.

 

Disclosure Controls and Procedures

 

Disclosure controls and procedures are controls and other procedures that are designed to ensure that information required to be disclosed in our reports filed or submitted under the Securities Exchange Act of 1934 is recorded, processed, summarized and reported, within the time period specified in the SEC's rules and forms. Disclosure controls and procedures include, without limitation, controls and procedures designed to ensure that information required to be disclosed in our reports filed or submitted under the Securities Exchange Act of 1934 is accumulated and communicated to management including our principal executive officer and principal financial officer as appropriate, to allow timely decisions regarding required disclosure.

 

As of the end of the period covered by this report (the “Evaluation Date”), the Company carried out an evaluation, under the supervision and with the participation of the Company's Principal Executive Officer and Principal Financial Officer (the “Certifying Officers”) of the effectiveness of the design and operation of the Company's disclosure controls and procedures (as defined in rules 13a-15(e) and 15d-15(e)) under the Exchange Act. Based on that evaluation, the Certifying Officers have concluded that, as of the Evaluation Date, the disclosure controls and procedures in place were not effective to ensure that information required to be disclosed by us in reports that we file or submit under the Exchange Act, is recorded, processed, summarized and reported on a timely basis in accordance with applicable rules and regulations.

 

The material weaknesses in our disclosure control procedures are as follows:

 

1. Lack of formal policies and procedures necessary to adequately review significant accounting transactions. We utilize a third party independent contractor for the preparation of our financial statements. Although the financial statements and footnotes are reviewed by our management, we do not have a formal policy to review significant accounting transactions and the accounting treatment of such transactions. The third party independent contractor is not involved in our day to day operations and may not be provided information from our management on a timely basis to allow for adequate reporting/consideration of certain transactions.

 

2. Audit Committee and Financial Expert. We do not have an audit committee with a financial expert and, thus, we lack the appropriate oversight within the financial reporting process.

 

We intend to initiate measures to remediate the identified material weaknesses, including, but not necessarily limited to, the following:

 

•

Establishing a formal review process of significant accounting transactions that includes participation of our principal executive officer, principal financial officer and corporate legal counsel.

 

•

Form an audit committee that will establish policies and procedures that will provide our Board of Directors with a formal review process that will among other things, assure that management controls and procedures are in place and being maintained consistently.

 

Changes in Internal Control Over Financial Reporting

 

There were no changes in our internal control over financial reporting (as defined in Rule 13a-15(f) or 15d-15(f)) during the quarter ended September 30, 2019 that have materially affected, or are reasonably likely to materially affect, our internal controls over financial reporting.

 

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PART II—OTHER INFORMATION

 

Item 1. Legal Proceedings.

 

Currently we are not involved in any pending litigation or legal proceeding.

 

Item 1A. Risk Factors.

 

We are a smaller reporting company as defined by Rule 12b-2 of the Exchange Act and are not required to provide the information required under this item.

 

Item 2. Unregistered Sales of Securities and Use of Proceeds.

 

None

 

Item 3. Defaults Upon Senior Securities.

 

None

 

Item 4. Mine Safety Disclosures.

 

N/A

 

Item 5. Other Information.

 

None

 

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Item 6. Exhibits.

 

31.1		Rule 13(a)-14(a)/15(d)-14(a) Certification of Chief Executive Officer
31.2		Rule 13(a)-14(a)/15(d)-14(a) Certification of Chief Financial Officer *
32.1		Section 1350 Certification of Chief Executive Officer
32.2		Section 1350 Certification of Chief Financial Officer **
101		Interactive Data Files pursuant to Rule 405 of Regulation S-T

 

* Included in Exhibit 31.1

 

** Included in Exhibit 32.1

 

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SIGNATURES*

 

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned thereunto duly authorized.

 

	CHINA KING SPIRIT GROUP LTD.
		(Registrant)
Date: August 31, 2022	By:	/s/ Zanfang Wang
		Zanfang Wang
		President and Director
		Principal and Executive Officer Principal Financial Officer Principal Accounting Officer

 

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