Agape ATP Corp 2026年季度报告

FORM 10-Q ☒QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d)OF THE SECURITIES EXCHANGE ACT OF 1934 For The Quarterly Period Ended June 30, 2026 or ☐TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d)OF THE SECURITIES EXCHANGE ACT OF 1934 For the transition period from _______________ to _______________ Commission File Number 001-41835 AGAPE ATP CORPORATION(Exact name of registrant issuer as specified in its charter) (State or other jurisdiction ofincorporation or organization)(I.R.S. EmployerIdentification No.) 1705 - 1708, Level 17, Tower 2, Faber Tower, Jalan Desa Bahagia,Taman Desa, 58100 Kuala Lumpur, Malaysia.(Address of principal executive offices, including zip code) Registrant’s phone number, including area code(60) 192230099 Securities registered pursuant to Section 12(b) of the Securities Exchange Act: Common Stock, $0.0001 par value(Title of Class) NasdaqCapital Market(Name of exchange on which registered) ATPC(Ticker Symbol) Securities registered pursuant to Section 12(g) of the Securities Exchange Act:None 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),and (2) has been subject to such filing requirements for the past 90 days. Yes☒No☐ Indicate by check mark whether the registrant has submitted electronically and posted on its corporate Web site, if any, everyInteractive Data File required to be submitted and posted pursuant to Rule 405 of Regulation S-T (section 232.405 of this chapter)during the preceding twelve months (or shorter period that the registrant was required to submit and post such files). Yes☒No☐ Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smallerreporting company, or an emerging growth company. See the definitions of “large accelerated filer,” “accelerated filer,” “smallerreporting company,” and “emerging growth company” in Rule 12b-2 of the Exchange Act. Large Accelerated Filer☐Accelerated Filer☐Non-accelerated Filer☒Smaller reporting company☒ Emerging growth company☐ If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period forcomplying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act.☐ Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes☐No☒ APPLICABLE ONLY TO ISSUERS INVOLVED IN BANKRUPTCYPROCEEDINGS DURING THE PRECEDING 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☐ Indicate the number of shares outstanding of each of the issuer’s classes of common stock, as of the latest practicable date. TABLE OF CONTENTS PagePART IFINANCIAL INFORMATIONITEM 1.UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS:Unaudited Condensed Consolidated Balance SheetsF-1Unaudited Condensed Consolidated Statements of Operations and Comprehensive LossF-2Unaudited Condensed Consolidated Statements of Changes in Stockholders’ EquityF-3Unaudited Condensed Consolidated Statements of Cash FlowsF-4Notes to Unaudited Condensed Consolidated Financial StatementsF-5 - F-39ITEM 2.MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OFOPERATIONS3ITEM 3.QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK12ITEM 4.CONTROLS AND PROCEDURES12PART IIOTHER INFORMATIONITEM 1LEGAL PROCEEDINGS14ITEM 1ARISK FACTORSITEM 2UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS14ITEM 3DEFAULTS UPON SENIOR SECURITIES14ITEM 4MINE SAFETY DISCLOSURES14ITEM 5OTHER INFORMATION14ITEM 6EXHIBITS14SIGNATURES15 ITEM 1. UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS: AGAPE ATP CORPORATIONCONDENSED CONSOLIDATED BALANCE SHEETS(UNAUDITED)(Currency expressed in United States Dollars (“US$”), except for number of shares) Customer deposits142,308155,696Operating lease liabilities, current13,83993,781Other payables and accrued liabilities ($2,213 and $1,631 are included in theconsolidated VIE that are without recourse to the credit of Agape ATPCorporation as of June 30, 2026 and December 31, 2025, respectively.)710,797768,785Other payable – related parties2,056,521831,714Finance lease liabilities, current14,72514,479Income tax payable1,1271,132Current liabilities of discontinued operations-188,927Total Current Liabilities2,939,3172,054,514 *Weighted average number of common shares outstanding have been adjusted on a retroactive basis to reflect 1-for-50 reversestock split effective on February 20, 2026. The accompanying notes are an integral part of these unaudited condensed