OTC: VGES

Vanguard
Green Investment Limited is an early-stage wellness and beauty supply services company, which intends to offer customers a wide range
of trusted non-surgical spa services and quality spa care products. All of the previous entities share the same exact business plan with
the goal of developing and providing wellness and beauty services to our future clients. We aim to promote improved overall health and
beauty in our clients through a holistic detoxification method.

The
Company, through its subsidiaries, mainly supplies high quality spa services and spa care products. Details of the Company’s subsidiaries:

Company name

Place and date

of incorporation

Particulars of

issued capital
Principal

activities
Proportional

of ownership

interest and

voting power held

1.
MU Worldwide Group Limited
Seychelles, June 7, 2018
100 shares of ordinary share of US$1 each
Investment holding
100%

2.
MU Global Holding Limited
Hong Kong, January 30, 2018
1 share of ordinary share of HK$1 each
Providing SPA and Wellness service in Hong Kong
100%

Business
Overview

Vanguard
is a beauty and wellness company, providing SPA and wellness service and also SPA related products to the customers. The services provided
are designed to improve the overall health system and body function.

Since
our establishment, the Company has been focusing to expand in the Chinese market, with other country also under consideration as target
destinations. As an emerging industry in China, the beauty and wellness industry is still in the early stage there is a huge potential
for the industry to growth significantly.

In
year 2020, COVID-19 crisis has resulted the sales of the global beauty and wellness industry weak due to consumers have had limited access
to retail outlets and supply chain bottlenecks have reduced product availability. In China, the industry’s sales fell up to 80
percent compared with 2019. Nevertheless, based on McKinsey & Company research report on April 8, 2021, shows that consumers care deeply
about wellness—and that their interest is growing and the global wellness market is estimated at more than US$1.5 trillion, with
annual growth of 5 to 10 percent. A rise in both consumer interest and purchasing power presents tremendous opportunities for companies,
particularly as spending on personal wellness rebounds after stagnating or even declining during the COVID-19 crisis.

China
has large territory, population, diverse ethnicity and cultural background. As such, it has resulted in different consumer orientations
in different cities and townships across the country, therefore, it is particularly challenging to tackle the consumer market with a
single business model.

The
advance in technological development and rise in use of technology in marketing has also intensified the competition, probing the Company
to develop the business models that allow quick penetration and huge coverage of different markets, and also being able to cope with
the swift changes in the consumer market. Thus, the Company is focusing on three key areas as part of the Company’s early development
in the Chinese market.

The
first and most key focus is to enter the regional market through the adoption of franchisee and agent model, which the other parties
are familiar and have deep understanding in the local market, hence its operating strategy is effective and best suited the targeted
region.

2

Second,
the key strategy is to ensure rapid development of the Omni channel marketing plan which targets to lease out at least ten thousand Stone
Spa Bed (Hot Stone Bath equipment), reducing the time cost for the development of project, and most importantly, working on to spur sales
and revenue growth.

Lastly,
the essential requirement for business success in the Chinese market is to ensure and maintain a clear and transparent business model,
which would result in effective collaboration between the company and its agent/franchisee, and consequently leads to efficient market
operation and a win-win situation between the two parties.

Currently,
the Company operates in the Chinese market with three business models:

1.
Tripartite
co-operation and profit sharing model (deployment of stone spa bed & franchise)

2.
Large-scale
chain agent model (deployment of stone spa bed)

3.

Direct-
service store model

Our
Service

DAY
MORE STONE THERAPHY

1.
Bedrock Bathing/ Hot Stone Bath

3

Bedrock
Bathing is a method of keeping the body in shape that involves bathers lying down on a heated slab of rocks embedded on a spa treatment
bed without using hot water wearing indoor clothing. The original name for this hot stone bathing is ‘Ganban’yoku’,
and it is originated from Japan as the term for a popular form of hot stone or bedrock spa. It is also referred to as “stone-bathing”,
but there is no actual bathing or water involved.

It
is our belief that the effects of bedrock bathing are numerous and both aesthetic and metabolic. Furthermore, the rocks selected for
this treatment are believed to provide many health benefits when they are heated. The five stones we intend to use are: Black Silica
Stone, Radium Stone, Far Infrared Stone, Negative Ion Stone and Beitou Stone. The average time taken for each therapy is approximately
30 minutes.

The
Company believes that bedrock bathing treatments will assist in the elimination of suboptimal health conditions caused by polluted environments,
unhealthy dietary intake, and unhealthy lifestyles. The detoxification process will improve general bodily function and immune system,
promote blood circulation, and yield visible skin improvement. The treatment is also believed to improve basal metabolism, resulting
in more efficient energy utilization within the body, hence sustainable weight loss to a desirable level. Prolonged proper treatments
have also been linked to miscellaneous anti-aging benefits.

Our
pricing strategy offers great flexibility to our customers to opt for the service they desire which is also within their budget. In order
to ensure flexibility, the Company has divided the service into three different tiers, each with different pricing strategy: Flagship,
Luxury and Refined. Under the three tiers model, Flagship branch and will be the top tier and will target high-end segment with premium
pricing packages. Luxury branch is designed to attract middle class individuals. Refined branch on the other side, will aim to attract
customer with lower budget, but would still like to enjoy the service.

The
Company started offering bedrock bathing services in the Shanghai outlet in January 2019. Different service packages are designed for
each tier of service, which include option for subscription-based treatments, and pay per services. The packages offer customers either
the option of purchasing our treatments at a discounted price if they purchase in bundle, or they can pay for the service every time
they use at normal price. The bundle comprises of 3 different number of visits per bundle i.e., 10 times visit package, 20 times visit
package, and 30 times visit package. We have also implemented a member database for our bedrock bathing centre. Customers can join our
membership at an attracting fee to enjoy the services provided at member price. In addition to that, the Company also allows customers
to purchase the services package via online and WeChat.

4

2.
Quartz Therapy

Chakras
is within and parts of the human body that connects with the environment. If chakra is blocked or overactive, we lose balance of our
physical and mental balance and in turn, it affects the physical and mental well-being.

Quarts
have the therapeutic effect of enabling Chakras to regain its balance. Thus, the therapy has the benefit of body cleansing, restoring
good health and also spirit.

Our
Product

NVB
Scent Diffuser

The
negative oxygen ions essential oil diffuser distributes cold-sprayed essential oil particle to balance oxygen and negative ions in the
air. The negative ions eliminate particles, and it’s called the vitamin in the air. The essential oil diffuser can purify air quality,
and provide a natural aroma that relax the body. The essential oil diffuser has integrated the technology of “Never BAC anti-bacterial”
that provides the effect of purification, anti-bacterial, second-hand smoke elimination, and deodorization.

Mini
Water Purifier

The
mini water purifier integrates advanced pressurization technology and filtering materials, which allow instant purification of water
and the removal of excess chlorine in water. The multi-layer filtration process of the purifier ensures water conservation and also stabilizes
water pressure at the same time. Most importantly, the purifier can effectively remove heavy metals and impurity associated with old
pipelines.

5

Trademarks

The
Company owned several trademarks registered under its subsidiary in respective jurisdictions of which the subsidiary operates in. Currently, the Company is also applying for trademarks in other jurisdictions
it intends to expand its operation into.

Category

Registration
Number

Trade
Marks Logo

Ownership

Country

Effective
Date and Duration

Trademark

304770982

[Class
35]

MU
Global Holding Limited

Hong
Kong

July
12, 2019

For

10
Years

Trademark

304770991

[Class
11,44]

MU
Global Holding Limited

Hong
Kong

June
20, 2019

For
10 Years

6

Trademark

40201907290T

MU
Global Holding Limited

Singapore

April
4, 2019

For
10 years

[Class
03]

Trademark

1440029207

MU
Global Holding Limited

Saudi
Arabia

July
31, 2019 to April 11, 2029

[Class
44]

Trademark

1440029205

MU
Global Holding Limited

Saudi
Arabia

July
30, 2019 to April 10, 2029

[Class
11]

Trademark

1440029204

MU
Global Holding Limited

Saudi
Arabia

July
30, 2019 to April 10, 2029

[Class
03]

Trademark

314481

MU
Global Holding Limited

United
Arab Emirates

July
25, 2019

For
10 years

[Class
44]

Trademark

314479

MU
Global Holding Limited

United
Arab Emirates

July
25, 2019

For
10 years

[Class
11]

Trademark

314480

MU
Global Holding Limited

United
Arab Emirates

July
25, 2019

For
10 years

[Class
35]

Trademark

304770982

MU
Global Holding Limited

Hong
Kong

December
14, 2018

For
10 years

7

Patent

On
June 22 2021, Intellectual Property Office of Singapore officially granted one invention patent to MU Global Holding Limited (HK) for
a duration period of 20 years, with an effective date from September 11, 2019.

Category

Registration
Number

Thermostatic
Control Setting Plan

Ownership

Country

Effective
Date and Duration

Patent

10201908402Q

MU
Global Holding Limited (HK)

Singapore

June
22, 2021

For

20
Years (from September 11, 2019)

The
setting displays a concept of thermostatic control for a stone spa bed, which includes a bed, a bed heating element, an energy part,
a cover cabin, cover cabin’s opening/closing assembly, a thermostatic control device, and a thermostatic temperature adjustment
device. Once the thermostatic temperature adjustment device sets the default temperature, the user can activate the bed heating element
after lying down on the stone spa bed. Following the closure of the cover cabin, the bed heating element will start heating from the
default temperature to the user’s ideal degree of temperature. Once the session completes, the thermostatic control device will
reduce the heating efficiency to the default temperature in order to maintain the heat for the next session, which can largely reduce
the heating time and electricity cost-saving.

Future
Plan

The
Company is venturing into new business focus in promoting green finance and advancing the global implementation of Environmental, Social,
and Governance (ESG) standards, which will focus on developing innovative green financial solutions, combining sustainability with responsible
investment principles.

The
Company is committed to helping companies overcome financial challenges by offering customized financial solutions, reduce their carbon
footprint and achieve carbon neutrality goals, assisting businesses in navigating the ever-changing market conditions and regulatory
frameworks. The Company focuses on developing innovative financial tools that not only promote carbon reduction but also deliver stable
investment returns to its clients.

The
Company range of professional services includes carbon trading, carbon pledge financing, and carbon custody, providing comprehensive
carbon asset management solutions and innovative financial support to businesses. Please visit https://www.vg-il.com for more
information.

8

Competition

The
beauty and wellness industry are highly competitive and fragmented, we might be in disadvantage competing with competitor who has greater
reserve or has higher access to capital than the Company do to deploy in operations, capital expenditure, and marketing activities. We
hope to maintain a competitive advantage by utilizing the knowledge and expertise of the Company in the industry and our beyond satisfactory
customer service.

Customers

For
the year ended July 31, 2025, the Company has not generated revenue from customers under the ordinary course of business.

Employees

As
of July 31, 2025, the Company has a total 2 employees. At the moment, the Company has adopted accountability system, hence management
personnel have flexible working hours.

Our
sole director and Chief Executive Officer cum Chief Financial Officer, Niu Yen-Yen currently work full-time and fully committed to the
operation of the company.

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 Officers, Directors or employees.

Government
Regulation

At
present, we are subject to the laws and regulations of the jurisdictions in which we operate, which may include business licensing requirements,
income taxes and payroll taxes. In general, the development and operation of our business is not subject to special regulatory and supervisory
requirements.