Real Messenger Corp-A 2026年年度报告和过渡报告

FORM 20-F/A(Amendment No. 2) (Mark One)☐REGISTRATION STATEMENT PURSUANT TO SECTION 12(B) OR 12(G) OF THE SECURITIES EXCHANGE ACT REAL MESSENGER CORPORATION If this report is an annual or transition report, indicate by check mark if the registrant is not required to file reports pursuant to Section13 or 15(d) of the Securities Exchange Act of 1934. Yes☐No☒ Indicate by check mark whether the registrant: (1) has filed all reports required to be filed by Section 13 or 15(d) of the SecuritiesExchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submittedpursuant to Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or an emerginggrowth company. See definition of “large accelerated filer”, “accelerated filer,” and “emerging growth company” in Rule 12b-2 of the If an emerging growth company that prepares its financial statements in accordance with U.S. GAAP, indicate by check mark if theregistrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards† † The term “new or revised financial accounting standard” refers to any update issued by the Financial Accounting Standards Board toits Accounting Standards Codification after April 5, 2012. Indicate by check mark which basis of accounting the registrant has used to prepare the financial statements included in this filing: U.S. GAAPInternational Financial Reporting Standards as issued by the International Accounting Standards Board☐ If “Other” has been checked in response to the previous question, indicate by check mark which financial statement item the registranthas elected to follow. Item 17☐Item 18☐ If securities are registered pursuant to Section 12(b) of the Act, indicate by check mark whether the financial statements of theregistrant included in the filing reflect the correction of an error to previously issued financial statements.☐ Indicate by check mark whether any of those error corrections are restatements that required a recovery analysis of incentive-basedcompensation received by any of the registrant’s executive officers during the relevant recovery period pursuant to §240.10D-1(b).☐ If this is an annual report, indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the ExchangeAct). Yes☐No☒ (APPLICABLE ONLY TO ISSUERS INVOLVED IN BANKRUPTCY PROCEEDINGS DURING THE PAST FIVE YEARS) Indicate by check mark whether the registrant has filed all documents and reports required to be filed by Sections 12, 13 or 15(d) ofthe Securities Exchange Act of 1934 subsequent to the distribution of securities under a plan confirmed by a court. Yes☐No☐ EXPLANATORY NOTE This Amendment No. 2 on Form 20-F/A (the “Amendment”) is being filed by Real Messenger Corporation (the “Company,”“we,” “our,” or “us”) to amend the Company’s Annual Report on Form 20-F for the fiscal year ended March 31, 2025, originally filedwith the U.S. Securities Exchange Commission on July 31, 2025 (the “Original Filing”) and as amended by Amendment No. 1 onForm 20-F/A on August 19, 2025. The Company is filing this Amendment solely to include disclosures in “Part II Item 15. Controls The Amendment consists solely of the cover page, this explanatory note, Item 15, Item 19, and the signature page. TheAmendment does not affect any other parts of, or any other exhibits to, the Original Filing, nor does it reflect events occurring after the ITEM 15.CONTROLS AND PROCEDURES (a) Disclosure Controls and Procedures Our Chief Executive Officer and our Chief Financial Officer have evaluated the effectiveness of our disclosure controls andprocedures (as defined in Rules 13a-15(e) and 15d-15(e) under the Exchange Act) as of the end of the period covered by this AnnualReport on Form 20-F. Our disclosure controls and procedures are designed to ensure that information we are required to disclose inreports that we file or submit under the Exchange Act is recorded, processed, summarized, and reported within the time periods (b)Management’s annual report on internal control over financial reporting. Management is responsible for establishing and maintaining adequate internal control over financial reporting at the Company. TheCompany’s internal control over financial reporting is a process designed under the supervision of the Chief Executive Officer and ●Pertain to the maintenance of records that, in reasonable detail, accurately and fairly reflect the transactions and dispositions ●Provide reasonable assurance that transactions are recorded as necessary to permit preparation of financial statements in