OTC: BRWC

On
July 27, 2023, the sole officer and director of the Company, Chee Yong Yee, tendered his resignations as Director, President, Chief Executive
Officer, Secretary, and Treasurer of the Company, and appointed Mr. Zonghan Wu as new President, Chief Executive Officer, Secretary,
Treasurer, and Director of the Company, effective July 27, 2023.

On
July 18, 2024, the sole officer and director of the Company, Zonghan Wu, tendered his resignations as Director, President, Chief Executive
Officer, Secretary, and Treasurer of the Company, and appointed Yunyuan Chen as new President, Chief Executive Officer, Secretary, Treasurer,
and Director of the Company, effective July 18, 2024.

On
March 04, 2025, the sole officer and director of the Company, Yunyuan Chen, tendered her resignations as President, and Chief Executive
Officer of the Company. On June 05, 2025, Yunyuan Chen
tendered her resignation as Director. Ms Chen will remain the Treasurer
of the Company. The Company’s Board of Directors appointed Shiyong Zhao to serve as the Company’s Chief Executive
Officer and Chairman, Fengjun Wang and Yidong Bao as Directors of the Company .

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Description
of Business

Birdie
Win Corporation is headquartered in Hong Kong. We provide financial literacy seminar services to Malaysian and Hong Kong individuals
and families. Our mission is to improve the financial well-being of our clients.

The
Company believes there is enormous opportunity in promoting, and at the same time profiting from financial literacy in Hong Kong and
Malaysia. At present, the only service that has been provided by the Company is the one-on-one Personal Financial Literacy Seminar (herein
referred as “PFL Seminar”). All other additional services are prospective, and have not, as of this point in time, been performed
for any clients yet. We believe that we have the capacity to offer the services immediately upon securing an agreement with a client.

Our
PFL Seminar focuses on elevating our clients’ financial literacy and teaching them responsible financial behaviors and rational
attitudes towards financial management. Our PFL Seminar aims to improve clients’ awareness and capability to make rational financial
decision throughout their life stages, which leads to sustained improvements in their financial behavior. We believe that raising financial
literacy is a key to empower clients with the financial knowledge and skills to improve their financial well-being. Financially capable
clients could interact responsibly with their financial service providers, which in turn builds a healthy financial lifestyle. At present,
our PFL Seminar is taught solely by the Company’s President. We intend to hire additional instructors in the future, depending
on the success of our operations, and will require that all instructors have relevant training/background and that the follow a standard
of procedure (SOP), that has yet to be developed, in order to ensure that their lessons meet the quality standards we require.

Our
PFL Seminar is a one-on-one workshop, presently conducted online via Zoom, which consists of four sessions and the clients are expected
to devote at least three hours per session as elaborated below:

Session
1: Financial Management Knowledge, Tool and Resources

Session
1 of our PFL Seminar enlightens clients with the above concerns and goes into detail on the following key learning objectives:

1.
Knowledge
of financial concepts;

2.
Ability
to live within means;

3.
Management
of expected and unexpected expenses;

4.
Being
vigilant to avoid financial scams; and

5.
Ability
to assess the risks and benefits of financial products and services.

Session
2: Long-term Financial Planning Knowledge

Session
2 of our PFL Seminar enlightens clients with the above concerns and goes into detail on the following key learning objectives:

1.
The
use of innovation guides and tools to improve long-term financial planning;

2.
Awareness
and knowledge of the benefits of seeking appropriate professional advice on financial planning;

3.
The
importance of voluntary savings and income diversification; and

4.
The
importance of long-term financial plans for retirement.

The
desired outcomes of this session are inculcating clients with the habit of long-term planning for different life stages or events, such
as marriage, having children, performing pilgrimage, death and illness. Clients will also be aware of the importance of funding sufficiency
to meet their future financial needs and retirement life.

Session
3: Protect Your Money

We
believe it is increasingly important to be financially literate in this era of digitization, as online information can be overwhelming
and even inaccurate. Furthermore, as new financial products and services, such as internet banking and mobile payments, are growing in
popularity, the capability to validate and verify such information is crucial before making any financial decisions.

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Expectations
of unrealistically high returns also increase the risk of falling victim to scams and illegal financial schemes. We believe with enough
financial knowledge; our clients will be able to make the distinction between legitimate products and fraudulent schemes and be aware
of avenues to seek help when in doubt.

Session
3 of our PFL Seminar enlightens clients with the above concerns and goes into detail on the following key learning objectives:

1.
Provide
better understanding of risks and returns;

2.
Improve
awareness of the innovation of financial products and its implications;

3.
Raise
awareness on financial scams and fraud; and

4.
Explain
the risks of sophisticated financial products and services.

Session
3 of PFL Seminar should increase clients’ awareness and understandings on the key features of certain financial products and services.
They should also be able to identify suitable financial products based on their risk appetites and objectives and make rational financial
decisions.

Session
4: Personal Financial Report Preparation and Analysis

Session
4 of our PFL Seminar equips our clients with the skills to generate their own Personal Financial Report by using third party financial
planning software with goal-planning and scenario-based features. The Personal Financial Report should take into consideration of local
financial markets system, social welfare system, quality of health care services, tax regulations and current economic indicators such
as inflation rate, nominal real interest, regional GDP growth rate and unemployment rate.

We
also educate our clients on how to analyze their Personal Financial Reports to understand their financial situations and evaluate to
what extent their goals, needs and priorities can be met by their resources and current course of action. One useful function of the
Personal Financial Report is financial ratio analysis which allows the client to evaluate their financial health. The financial ratio
includes solvency ratio, investment assets to net worth ratio, debt to total assets ratio, debt to income ratio, liquidity ratio and
saving ratio.

Based
on the Personal Financial Report, we also equip clients with the skills needed to forecast their pre-retirement wealth accumulation and
post-retirement expenses by assuming constant consumption and investment patterns. The Personal Financial Report also creates simulations
of both optimistic and pessimistic wealth accumulation scenarios, including longevity risks. Additionally, if the client is married or
in a long-term partnership, the plan should include survivorship considerations and projected financial scenarios for the surviving partner.

Session
4 of our PFL Seminar intends to empower our clients to be able to prepare and analyze their Personal Financial Report which provides
guidance for rational decision-making and serves as both a roadmap to successful financial planning and a bulwark against potential mistakes
or misdeeds. Our proposed content of the Personal Financial Report is as follows:

1.
Disclaimer

2.
Financial
Overview

3.
Personal
Information

4.
Balance
Sheet

5.
Cash
Flow

6.
Financial
Ratios Analysis

7.
Financial
Goals

8.
Insurance
Coverage

9.
Investment
Strategy

We
will not advise any specific insurance product or investment product issued by any financial institutes, including bank, insurance company,
fund house, etc. This will enhance the independence and accuracy of the Personal Financial Report through avoidance of potential conflicts
of interest. Instead of any specific insurance or investment product, we will recommend the proposed amount of sum insured for insurance
portion while the asset class allocation for the investment strategy portion.

Once
the client is satisfied with the Personal Financial Report generated, the client needs to decide the timing of implementation. We can
accompany the client to visit different financial institutes and help to sort out the suitable products, which are relevant and consistent
with their Personal Financial Reports, in order to avoid mis-selling or mis-matching between the client and products’ objective
and risk.

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Personal
Financial Report Review and Evaluation Program

Personal
Financial Report Review and Evaluation Program enables our existing clients to understand how their investment portfolio is performing
and whether their financial goals are likely to be achieved. Our clients can subscribe to the program after their Personal Financial
Reports are generated. We can review and re-assess a client’s Personal Financial Report to check whether their portfolio management
is in line with their investment strategy, and whether any changes are required to achieve the clients’ goals. During the program,
the client can obtain a better picture on their goal achievement progress, process consistency and portfolio performance. Furthermore,
if there is any update on our program, we will invite those existing clients to join the updated session at a discounted fee.

Pricing

We
generate our revenues by providing FPL Seminar services to Hong Kong and Malaysian individuals and families. The one-time PFL seminar
fees are typically a flat fee, which is currently proposed as $5,000 for each client.

Furthermore,
we charge our clients who subscribe to our Personal Financial Report Review and Evaluation Program recurring consulting fees. The amount
is negotiated on a case-by-case basis depending on the nature and extent of our services, such as investor coordination, investment advisory
services and distribution of periodic product performance reports computed.

Marketing
Efforts

We
believe word-of-mouth is an especially effective marketing tool for our business. We intend to engage in nationwide marketing initiatives
to further raise our brand awareness while continuing to improve client satisfaction to strengthen our word-of-mouth referrals.

We
expect to increase our marketing efforts through our President’s personal networks and industry association channels which have
not, at this point of time, been fully identified. Our President leverages various resources in performing tasks, including their social
connections and referrals from existing clients.

Additionally,
we intend to bolster our professional reputation and image by showcasing our knowledge and industry expertise via marketing campaigns
through various forms of media, including our website at www.birdiewin.com. We have undefined plans to initially market our services
through webinars, the creation of a wide variety of white papers, newsletters, books, and other information offerings. Furthermore, we
plan to begin a social media campaign utilizing blogs, twitter, Facebook, and LinkedIn. A targeted campaign is intended to be made to
focus on individuals and families. At this point in time, we cannot state with any certainty when we will commence with the aforementioned
marketing activities.

Competition

The
financial literacy services industry is very competitive and fragmented in the market niche in which our Company operates. There are
limited barriers to entry and new competitors frequently enter the market. A significant number of our competitors possess substantially
greater resources than we possess. Additionally, we face substantial competition for potential clients and for technical and professional
personnel from providers of similar specialties, which range from giant national wealth management firm, private banks and family offices
headquartered in Hong Kong and Malaysia.

The
majority of our competitors are banks, wealth management firms, and insurance brokers who aim to sell their own products by providing
financial literacy services. As such, we feel that we have a competitive advantage over many of our competitors, in that we do not sell
any specific insurance or investment product, and instead strive to maintain our independence and avoid potential conflicts of interest.
We believe that our clients will feel assured that the quality of our services and recommendations are not hampered by the need to sell
any additional products.

We
believe that existing and new competitors will continue to improve their services and introduce new services with competitive pricing
and performance characteristics. In periods of reduced demand for our services, we can either choose to maintain market share by reducing
our prices to meet competition or maintain prices, which would likely sacrifice market share. Sales and overall profitability could be
reduced in either case.

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Employees

Currently,
we have one employee which is our Chief Financial Officer, Yunyuan Chen. Currently, Yunyuan Chen has the flexibility to work on our business
up to 15 hours per week, but is prepared to devote more time if necessary.

We
do not presently have pension, health, annuity, insurance, stock options, profit sharing, or similar benefit plans; however, we may adopt
plans in the future. There are presently no personal benefits available to our employee, Officer and/or Director. We have no employment
agreements at this time with our officers and directors. We intend to hire more staffs to assist in the development and execution of
our business operations.

Government
Regulations

Birdie
Win Corporation solely provides financial literacy seminar services, and we will not take part in any distribution of financial products,
such as insurance or investment products. We are not required to obtain any license that we are aware of except possibly business registration
licenses in jurisdictions we may intend to operate in.

However,
from time to time during one-on-one PFL Seminar and Personal Financial Report Review and Evaluation Program, the Company or employee
of the Company will come across personal data as defined under Malaysia Personal Data Protective Act 2010 (herein referred as “PDPA”).
According to PDPA, Data User, such as the Company or employee of the Company, shall not process personal data about a data subject unless
the data subject has given his consent to the processing of the personal data.

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