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Current Report · Items 2.01, 9.01 · 8-K

Winning Catering Group, Inc.

WNHKOTCEQUITYCurrent

Completion of Acquisition or Disposition of Assets

Item 2.01. Completion of Acquisition or Disposition of Assets. On August 18, 2025, LiquidValue Development Inc. (the “Company”) completed the distribution of substantially all of its assets to holders of the Company’s common stock as of August 15, 2025 (the “Record Date”), in the form of a one-time special dividend (the “Distribution”).…

Filed Aug 22, 2025Accepted Aug 22, 2025, 1:00 PM EDTCIK 1503658Accession 0001641172-25-025244
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Company context

Current securities

Recent company filings

  1. 10-Q filingJul 17, 2026
  2. 10-Q filingApr 22, 2026
  3. 10-K/A filingMar 3, 2026
  4. 10-K filingFeb 25, 2026
  5. 10-Q filingNov 4, 2025

Disclosure sections

Items 2.01, 9.01

Select an item to read the extracted section. The as-filed document remains the primary evidence.

Item 2.01Item 2.01 - Completion of Acquisition
Item 2.01. Completion of Acquisition or Disposition of Assets. On August 18, 2025, LiquidValue Development Inc. (the “Company”) completed the distribution of substantially all of its assets to holders of the Company’s common stock as of August 15, 2025 (the “Record Date”), in the form of a one-time special dividend (the “Distribution”). The Distribution consisted of all of the issued and outstanding shares of the Company’s wholly owned subsidiary Alset Real Estate Holdings Inc., having an aggregate fair market value of approximately $34.8 million as of the Distribution Date, and constituting substantially all of the Company’s net asset value. Shareholders received shares on a pro rata basis, based on the number of shares of the Company’s common stock. The Company has included as Exhibit 99.1 to this Current Report on Form 8-K unaudited pro forma condensed consolidated financial information to illustrate the pro forma effects of the Distribution.
Filed exhibits (1)
EX-99.1 (by filename) ex99-1.htm

EX-99.1 2 ex99-1.htm EX-99.1 Exhibit 99.1 UNAUDITED PRO FORMA CONDENSED COMBINED FINANCIAL INFORMATION Introduction The following unaudited pro forma condensed combined financial statements of LiquidValue Development Inc. present the combination of the historical financial information of LiquidValue Development Inc. (“we” or the “Company”) and the adjustments to give effect for the distribution of shares of Alset Real Estate Holdings Inc. (“Alset RE”) (“the Distribution”). The following unaudited pro forma condensed combined financial information has been prepared in accordance with Article 11 of Regulation S-X. The unaudited pro forma condensed combined balance sheet as of June 30, 2025, combines the historical balance sheet of LiquidValue Development Inc. as of June 30, 2025 and the adjustments for the distribution of shares of Alset RE as of June 30, 2025, on a pro forma basis as if the distribution, summarized below, had been closed on June 30, 2025. The unaudited pro forma condensed combined statement of operations for the year ended December 31, 2024 combines the historical statements of operations of LiquidValue Development Inc. for the year ended December 31, 2024 …

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