OTC: RMGL

The
Company believes there is enormous opportunity in promoting, and at the same time profiting from, financial literacy in New Zealand.
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, nor do we have a definitive timeline for when we may begin to offer such services. We believe that we have the capacity
to offer our 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 three 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

Various
studies, including those from the Commission for Financial Capability and the Reserve Bank of New Zealand, have revealed that a significant
portion of New Zealanders lack confidence in their financial knowledge and skills. For example, the Commission’s National Strategy
for Financial Capability report highlighted that many New Zealanders struggle with managing debt, saving for retirement, and making
informed investment decisions. These studies underscore the need for improved financial education, aligning with our goal to empower
individuals through enhanced financial literacy.

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.

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Session
2: Long-term Financial Planning Knowledge

Studies,
including those from the Te Ara Ahunga Ora Retirement Commission and Sorted Money Week surveys, indicate that many New
Zealanders tend to save without clear financial goals and adopt a “live for today” mindset. This lack of long-term planning
leaves a significant portion of the population ill-prepared to manage major life expenses. For example, the New Zealand Financial
Capability Survey found that many New Zealanders do not plan adequately for future financial needs, such as unexpected job losses,
serious illness, or significant life changes like pandemics. This absence of clear, long-term financial goals often results in insufficient
funds to cover both expected and unexpected expenses, highlighting the need for better financial education and planning.

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.

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.

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Pricing

We
generate our revenues by providing PFL Seminar services to New Zealand individuals and families. The one-time PFL seminar fees are typically
a flat fee, which is currently proposed as $5,000 for one individual.

Marketing

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.rockymountainsgroup.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.

Industry
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 New Zealand.

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

As
of May 31, 2026, we have two employees including our President and sole director, Mr. Zonghan Wu. Currently, Mr. Wu has the flexibility
to work on our business up to 15 hours per week, but is prepared to devote more time if necessary. The Company intends to employ 2 employees
by the end of 2026, with 1 employee designated to administration and 1 professional to providing financial literacy seminar services.
It is the intention of the Company to focus on hiring employees who possess industry-recognized qualifications, are primarily recruited
from reputable institutions in the wealth management industry and have an average of approximately 5 years of industry experience.

Government
Regulations

Rocky
Mountains Group Ltd 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, the Company or employee of the Company will come across personal data as defined under
New Zealand Privacy Act 2020 (herein referred as “NZPA”). According to NZPA, 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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