JM Group (JMG) Registration Filing summary

Company overview and business model

• Incorporated in the British Virgin Islands, operates as a holding company with a principal subsidiary in Hong Kong focused on manufacturing activities.

• Authorized to issue up to 800,000,000 ordinary shares with a par value of $0.0000625 each.

• Business activities are not limited by the memorandum and articles of association.

Financial performance and metrics

• Audited consolidated financial statements prepared in accordance with U.S. GAAP for the two fiscal years ended September 30, 2023 and 2024, and unaudited interim financials for the six months ended March 31, 2024 and 2025.

• No material adverse change in financial condition or operations since the last reporting period.

• No undisclosed material liabilities or obligations outside the ordinary course of business.

Use of proceeds and capital allocation

• Net proceeds from the offering will be applied substantially as described in the “Use of Proceeds” section of the prospectus.

• Proceeds will not be used for activities or business in sanctioned countries or in violation of sanctions.