OTC: QDMI

As of the date of this
Report, YeeTah is a party to agreements with 24 insurance companies in Hong Kong, and offers approximately 629 insurance products to its
individual customers. For the fiscal year ended March 31, 2026, approximately 31.3%, 26.1% and 11.6% of YeeTah’s total commissions
was attributable to three insurance company, respectively. For the fiscal year ended March 31, 2025, approximately 68.1% and 12.4% of
YeeTah’s total commissions was attributable to two insurance companies, respectively.

During the fiscal year
ended March 31, 2026 and March 31, 2025, YeeTah had a total of 880 and 263 customers who purchased life and medical insurance
products through YeeTah, and 9 and 36 individual customers who purchased general insurance products, as well as one and five customers
for MPF related services, respectively. As of the date of this Report, YeeTah has not provided any customer ORSO related services.

As an independent insurance
broker, YeeTah offers not only a broad range of insurance products underwritten by multiple insurance companies to address the diverse
needs and preferences of increasingly sophisticated customers but also provides a range of quality services covering insurance policy
application, customer information collection, analysis of policy selection, and after-sale services.

YeeTah focuses on offering
long-term life insurance products including endowment life and annuity life insurance and distributes general insurance products including
automobile insurance, individual accident insurance, homeowner insurance, liability insurance and travel insurance. All of YeeTah’s
sales of life and medical insurance products and general insurance products are conducted through its licensed salespersons (known in
Hong Kong as technical representatives).

Hong Kong’s independent
insurance intermediary market is experiencing rapid growth due to increasing demands for insurance products by the Chinese population,
especially visitors from mainland China. Although we do not sell any insurance products in mainland China or solicit any customer in mainland
China, we intend to grow our business by offering premium services and recruiting talent to join our professional team and sales force,
expanding our distribution network through building more connections with business partners in Hong Kong and mainland China, such as wealth
management companies, funds, trust companies, and overseas immigration agencies.

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Holding Company Structure

QDM is not an operating company but a Florida
holding company with operations primarily conducted through its indirectly wholly-owned subsidiary based in Hong Kong. Our investors hold
shares of common stock in QDM, the Florida holding company.

We do not have or intend to set up any subsidiary
or enter into any contractual arrangements to establish a variable interest entity (“VIE”) structure with any entity in China.
Our corporate organizational structure is as follows as of the date of this Report:

Our holding company structure presents unique
risks as our investors may never directly hold shares in our Hong Kong operating subsidiary and we will be dependent upon dividends and
other distributions from our subsidiaries to finance our cash flow needs. Our ability to receive dividends and other contributions from
our subsidiaries may be significantly affected by regulations promulgated by Hong Kong and PRC authorities. Any change in the interpretation
of existing rules and regulations or the promulgation of new rules and regulations may materially affect our operations and or the value
of our securities, including causing the value of our securities to significantly decline or become worthless. For a detailed description
of the risks facing the Company associated with our structure, please refer to “