ACRO BIOMEDICAL CO., LTD.

ACRO BIOMEDICAL CO., LTD. Annual Report: A Critical Review for Investors

Considering an investment in ACRO BIOMEDICAL? This summary cuts directly to the core of their latest annual report for the year ended December 31, 2025, providing essential insights to help you assess if this company aligns with your investment strategy.

Business Overview

ACRO BIOMEDICAL CO., LTD., a Nevada corporation, historically developed and marketed nutritional products, primarily focusing on cordyceps-related items used in traditional Chinese medicine. They also briefly sold a metallothionein MT-3 elizer product in 2018. However, the company currently operates as a "shell company." This means it possesses virtually no assets or active operations, often serving as a vehicle for another company to go public. For investors, this signals that ACRO BIOMEDICAL, in its current form, does not actively conduct business. The company holds no inventory, employs no active sales force, and lists its corporate website as "under construction."

Financial Performance

The annual report reveals a stark financial reality for ACRO BIOMEDICAL:

• Revenue: The company has generated no revenue or sales since December 31, 2022, a period spanning over two years through the report date.
• Profit/Loss: Given the complete absence of revenue and only minimal operational expenses, the company likely operates at a net loss.
• Year-over-Year Changes: With no active operations or revenue for an extended period, significant year-over-year operational changes are not applicable. The company has consistently reported zero revenue since late 2022.

Risk Factors

Investors must recognize several critical risks that severely impact ACRO BIOMEDICAL's viability:

• OTC Markets Expert Market: ACRO BIOMEDICAL's stock trades on the OTC Markets Expert Market. This is an extremely illiquid market where market makers cannot publicly quote prices. Consequently, buying or selling shares is exceptionally difficult, and no transparent, active market exists. The last reported trade, on June 30, 2025, was a mere $0.0007 per share, valuing all non-affiliate shares at just $21,029.
• Failure to File Reports: The company explicitly stated it did not file all required reports with the SEC in the past 12 months. This represents a serious compliance breach and a major warning sign regarding transparency and regulatory adherence.
• No Active Operations: The company has effectively ceased all business operations, reporting no revenue, no inventory, and no sales staff for over two years.
• Going Concern Risk: Its continued existence depends entirely on a single minority stockholder's willingness to provide funds, raising significant going concern doubts about its ability to operate.
• High Dilution Risk: Any future capital raise, if successful, would likely severely dilute current shareholders.
• Regulatory Hurdles: Should the company ever develop products for the U.S. market, it would face strict FDA regulations for dietary supplements, which prohibit claims about treating or curing diseases.
• Reliance on Limited Funding: The company's operations rely entirely on funding from a minority stockholder and, previously, its former CEO, with no guarantee of continued support.

Management Discussion and Analysis (MD&A) Highlights

The MD&A reveals the company's critical operational and financial challenges:

• Results of Operations: The company conducts no active business operations, resulting in zero revenue since December 31, 2022. The CEO, who served as the sole employee and handled all sales, resigned on August 14, 2025, further solidifying the lack of operational activity. The company holds no inventory and has made no new purchases since Q2 2022.
• Liquidity and Capital Resources: ACRO BIOMEDICAL's financial health is extremely fragile. It reported a minimal cash balance and no accounts receivable at the end of 2025. Since January 2021, the company has relied almost entirely on funding from a minority stockholder and its former CEO. There is no guarantee this critical funding will continue. Given its dire financial state, lack of sales, and trading status, the company acknowledges the exceptional difficulty in raising funds in the equity market. Any successful fundraising would likely lead to significant dilution for existing stockholders.
• External Factors: The company cannot assess the impact of inflation or supply chain issues, as it has not had sales or purchased inventory since late 2022, indicating a complete disconnect from market dynamics.

Financial Health

ACRO BIOMEDICAL's financial health is extremely precarious, marked by:

• Cash Position: The company reported a minimal cash balance at the end of 2025.
• Liquidity: ACRO BIOMEDICAL generates virtually no liquidity from operations, relying entirely on external funding. Its ability to meet future obligations remains highly uncertain, depending entirely on the continued willingness of a single minority stockholder to provide funds. The company faces extreme difficulty in raising capital from public markets.

Future Outlook

ACRO BIOMEDICAL faces a highly uncertain and speculative future:

• Business Plan: The company's business plan remains in its earliest stages, lacks concrete details, and requires substantial, uncertain funding for implementation. There is no assurance of success.
• Product Development: While the company once explored a cordyceps-based chicken feed (which was halted), any future product development remains speculative. The company has no current product pipeline or clear path to market.
• Guidance: The company provides no financial or operational guidance, reflecting its current non-operational status and highly uncertain future. Its continued existence remains under significant doubt.

Competitive Position

As a "shell company" with no active business operations, no revenue, no inventory, and no sales personnel, ACRO BIOMEDICAL CO., LTD. currently holds no competitive position in any market. It neither produces nor sells any products or services, and therefore does not compete with any other entities.

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The Bottom Line for ACRO BIOMEDICAL

ACRO BIOMEDICAL CO., LTD. presents as a company in an extremely precarious state. It functions as a "shell company" with no active business operations, no revenue for over two years, no inventory, and no sales personnel. Its stock trades on a highly illiquid market, and it has a history of failing to meet SEC filing requirements. While it expresses aspirations for nutritional products, its business plan is vague, unfunded, and highly uncertain.

For retail investors, these factors collectively indicate a very high-risk investment with virtually no current operational activity, a lack of clear strategy, and significant doubts about its long-term viability.