UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C.  20549

FORM 10-Q

x QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the quarterly period ended November 30, 2017May 31, 2022

Commission File Number 333-21426

KOKOS GROUP INC.CHINA WUYI MOUNTAIN, LTD.

(Exact name of registrant as specified in its charter)

Nevada		81-3433108
(State of other jurisdiction of Incorporation or organization)		(I.R.S. Employer Identification No.)	(I.R.S. Employer Identification No.)

1900 Avenue of the Stars

Los Angeles, CA 90067

(Address of principal executive offices)(Zip Code)

(310)-843-9300

(Registrant’s telephone number, including area code)

n/aN/A

(Former (Former name, former address and former fiscal year, if changed since last report)

Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange 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 x☒ No

Indicate by check mark whether the registrant has submitted electronically and posted on its corporate Web site, if any, every Interactive Data File required to be submitted and posted pursuant to Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit and post such files). ¨☐ Yes x☒ No

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company. See the definitions of “large accelerated filer,” “accelerated filer” and “smaller reporting company” in Rule 12b-2 of the Exchange Act.

Large accelerated filer	¨	Accelerated filer	¨
Non-accelerated filer	¨	Smaller reporting company	x
(Do not check if a smaller reporting company)		Emerging growth company	¨

Large accelerated filer ☐ Accelerated filer ☐ Non-accelerated filer ☐ (Do not check if a smaller reporting company) 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 for complying 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 x☒ No

APPLICABLE ONLY TO ISSUERS INVOLVED IN BANKRUPTCY PROCEEDINGS 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) of the Securities Exchange Act of 1934 subsequent to the distribution of securities under a plan confirmed by a court ¨☐ Yes ¨☐ No

APPLICABLE ONLY TO CORPORATE ISSUERS:

As of March 26, 2018,October 31, 2022 there were 65,600,00085,600,000 shares of common stock issued and outstanding.

TABLE OF CONTENTS

PART I—FINANCIAL INFORMATION	4
4Item 1. Financial Statements.
Item 1.	Financial Statements.		4
Item 2.	Management’s Discussion and Analysis of Financial Condition and Results of Operations.	12
5
Item 3.	Quantitative and Qualitative Disclosures About Market Risk.	13
7
Item 4.	Controls and Procedures.		7
PART II—OTHER INFORMATION			8	13
PART II—OTHER INFORMATION	14
Item 1.	Legal Proceedings.	14
8
Item 1A.	Risk Factors.	14
8
Item 2.	Unregistered Sales of Securities and Use of Proceeds.	14
8
Item 3.	Defaults Upon Senior Securities.	14
8
Item 4.	Mine Safety Disclosures.	14
8
Item 5.	Other Information.	14
8
Item 6. Exhibits.	Exhibits.15
9
Signatures.	16	10

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CAUTIONARY NOTE REGARDING FORWARD-LOOKING STATEMENTS

This Quarterly Report on Form 10-Q of China WuYi Mountain Ltd. (formerly Kokos Group Inc.), a Nevada corporation (the “Company”), contains “forward-looking statements,” as defined in the United States Private Securities Litigation Reform Act of 1995.  In some cases, you can identify forward-looking statements by terminology such as “may”, “will”, “should”, “could”, “expects”, “plans”, “intends”, “anticipates”, “believes”, “estimates”, “predicts”, “potential” or “continue” or the negative of such terms and other comparable terminology.  These forward-looking statements include, without limitation, statements about our market opportunity, our strategies, competition, expected activities and expenditures as we pursue our business plan, and the adequacy of our available cash resources.  Although we believe that the expectations reflected in the forward-looking statements are reasonable, we cannot guarantee future results, levels of activity, performance or achievements.  Actual results may differ materially from the predictions discussed in these forward-looking statements.  The economic environment within which we operate could materially affect our actual results. Additional factors that could materially affect these forward-looking statements and/or predictions include, among other things: the possibility that we will not receive sufficient customers to grow our business, the Company’s need for and ability to obtain additional financing, other factors over which we have little or no control; and other factors discussed in the Company’s filings with the Securities and Exchange Commission (“SEC”).

Our management has included projections and estimates in this Form 10-Q, which are based primarily on management’s experience in the industry, assessments of our results of operations, discussions and negotiations with third parties and a review of information filed by our competitors with the SEC or otherwise publicly available.  We caution readers not to place undue reliance on any such forward-looking statements, which speak only as of the date made.  We disclaim any obligation subsequently to revise any forward-looking statements to reflect events or circumstances after the date of such statements or to reflect the occurrence of anticipated or unanticipated events.

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PART I—FINANCIAL INFORMATION

CHINA WUYI MOUNTAIN, LTD.

KOKOS GROUP INC.CONDENSED FINANCIAL STATEMENTS

CONDENSED FINANCIAL STATEMENTS(Unaudited)

(Unaudited)

November 30, 2017May 31, 2022

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KOKOS GROUP INC.CHINA WUYI MOUNTAIN, LTD.

CONDENSED BALANCE SHEETS

		November 30, 2017				August 31, 2017
		(unaudited)
ASSETS
CURRENT ASSETS
Cash		$	353			$	4,211
TOTAL CURRENT ASSETS		$	353			$	4,211
LIABILITIES AND STOCKHOLDERS’ (DEFICIT)
CURRENT LIABILITIES
Accounts payable		$	2,054			$	3,149
Other liability (Note 5)			-				2,500
Due to related party (Note 4)			-				5,501
TOTAL CURRENT LIABILITIES			2,054				11,150
STOCKHOLDERS’ (DEFICIT)
Capital stock (Note 3)
Authorized 2,000,000 shares of preferred stock, $0.001 par value,
Issued and outstanding - nil 200,000,000 shares of common stock, $0.001 par value,			-				-
Issued and outstanding 65,600,000 shares of common stock (65,600,000 - August 31, 2017)			65,600				65,600
Additional paid in capital			(40,509	)			(46,010	)
Accumulated deficit			(26,792	)			(26,529	)
TOTAL STOCKHOLDERS’ (DEFICIT)			(1,701	)			(6,939	)
TOTAL LIABILITIES AND STOCKHOLDERS’ (DEFICIT)		$	353			$	4,211

Going Concern (Note 1)

 The accompanying notes are an integral part of these condensed financial statements.

CHINA WUYI MOUNTAIN, LTD.

CONDENSED STATEMENTS OF OPERATIONS

(Unaudited)

The accompanying notes are an integral part of these condensed financial statements.

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KOKOS GROUP INC.CHINA WUYI MOUNTAIN, LTD.

��

CONDENSED STATEMENTS OF OPERATIONSSTOCKHOLDERS’ DEFICIT

(Unaudited)For the Nine-month period ended May 31, 2022

 (UNAUDITED)

CONDENSED STATEMENTS OF STOCKHOLDERS’ DEFICIT

For the Nine-month period ended May 31, 2021

 (UNAUDITED)

The accompanying notes are an integral part of these condensed financial statements.

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KOKOS GROUP INC.CHINA WUYI MOUNTAIN, LTD.

CONDENSED STATEMENTS OF CASH FLOWS

(Unaudited)

The accompanying notes are an integral part of these condensed financial statements.

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CHINA WUYI MOUNTAIN LTD.

NOTES TO CONDENSED FINANCIAL STATEMENTS

NOTE 1 – NATURE OF OPERATIONS AND BASIS OF PRESENTATION

KOKOS GROUP INC. was incorporated in the State of Nevada as a for-profit Company on July 26, 2016 and established a fiscal year end of August 31.  The Company is organized to bottle, market, distribute and sell our own brand of coconut water, presently called “Koos Coconut Water”.   On November 10, 2017 the Board of directors and the majority of its shareholders of Kokos Group Inc., amended the Company’s current Certificate of Incorporation in conformity with the applicable laws of the State of Nevada to change the name of the Company from Kokos Group Inc. to China Wu Yi Mountain Ltd. The Company is waiting for approval ofOn May 24, 2018 FINRA approved the Company’s corporate action changing the Company’s name change from FINRA.and trading symbol effective May 25, 2018.

On October 19, 2017 Mr. Lei Wang became its Chief Executive Officer, Chief Financial Officer and sole Director and Mr. Richard Rappaprt was appointed Secretary. In addition Mr. Baterina and Messrs. Flemming H.H. Hansen and Arthur T. Claravall submitted his resignations from all executive officer positions withGoing concern

The financial statements have been prepared assuming that the Company including Chief Executive Officer and President effective October 19, 2017, and each submitted their resignationwill continue as a membergoing concern, which contemplates continuity of operations, realization of assets, and liquidation of liabilities in the Board. On January 18, 2018, Richard Rappaport submitted his resignation as Secretarynormal course of Kokos Group Inc. (the “Company”), effective immediately. On the same day, Ying Zhang was appointed Secretary, effective immediately.

Going concernbusiness.

To date the Company has generated no revenues from its business operations and has incurred operating losses since inception of $26,792.$235,894.  As at November 30, 2017,May 31, 2022, the Company has a working capital deficit of $1,701.$110,803.  The Company requires additional funding to meet its ongoing obligations and to fund anticipated operating losses.  The ability of the Company to continue as a going concern is dependent on raising capital to fund its initial business plan and ultimately to attain profitable operations.  Accordingly, these factors raise substantial doubt as to the Company’s ability to continue as a going concern.  The Company intends to continue to fund its business by way of private placements and advances from related parties as may be required. As of November 30, 2017 the Company has issued 800,000,000 founders shares at $0.0000125 per share for net proceeds of $10,000 to the Company and private placements of 25,600,000 common shares at $0.000375 per share for net proceeds of $9,600. These financial statements do not include any adjustments relating to the recoverability and classification of recorded asset amounts or amounts and classification of liabilities that might result from this uncertainty.

NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Basis of Presentation

The accompanying unaudited financial statements have been prepared in accordance with generally accepted accounting principles for financial information and with the instructions to Form 10-Q.  They do not include all information and footnotes required by United States generally accepted accounting principles for complete financial statements.  However, except as disclosed herein, there has been no material changes in the information disclosed in the notes to the financial statements for the fiscal year ended August 31, 20172021 included in the Company’s 10-K filed with the Securities and Exchange Commission.Commission on September 29, 2022.  The unaudited financial statements should be read in conjunction with those financial statements included in the Form 10-K. In the opinion of Management, all adjustments considered necessary for a fair presentation, consisting solely of normal recurring adjustments, have been made. Operating results for the threenine months ended November 30, 2017May 31, 2022 are not necessarily indicative of the results that may be expected for the year ending August 31, 2018.2022.

Segmented Reporting

FSAB ASC 280, “Disclosure about Segments of an Enterprise and Related Information”, changed the way public companies report information about segments of their business in their quarterly reports issued to shareholders. It also requires entity-wide disclosures about the products and services the entity provides, the material countries in which it holds assets and reports revenues and its major customers.

Comprehensive Loss

“Reporting Comprehensive Income,” establishes standards for the reporting and display of comprehensive loss and its components in the financial statements. As at November 30, 2017 the Company has no items that represent a comprehensive loss and, therefore, has not included a schedule of comprehensive loss in the financial statements.

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KOKOS GROUP INC. CONDENSED NOTES TO FINANCIAL STATEMENTS November 30, 2017 (unaudited)

NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued)

Use of Estimates and Assumptions

Preparation of the financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect certain reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the period.  Accordingly, actual results could differ from those estimates.

Cash and Cash Equivalents

For purposes of the statement of cash flows, the Company considers highly liquid financial instruments purchased with a maturity of three months or less to be cash equivalents.

Revenue Recognition

The Company recognizes revenue in accordance with ASC topic 605 “Revenue Recognition, and other applicable revenue recognition guidance under US GAAP. Sales revenue is recognized for our retail and wholesale customers when: (i) persuasive evidence of a sales arrangement exists, (ii) the sales terms are fixed or determinable, (iii) title and risk of loss have transferred, and (iv) collectability is reasonably assured — generally when products are shipped to the customer and services are rendered, except in situations in which title passes upon receipt of the products by the customer. Revenue consists of revenue earned for the sale of organic coconut water and services provided by the Company. Revenue is recognized at the time the product is shipped to the customer and or services provided by the Company are fulfilled.

Financial Instruments

All significant financial assets, financial liabilities and equity instruments of the Company are either recognized or disclosed in the financial statements together with other information relevant for making a reasonable assessment of future cash flows, interest rate risk and credit risk. Where practical the fair values of financial assets and financial liabilities have been determined and disclosed; otherwise only available information pertinent to fair value has been disclosed.

CHINA WUYI MOUNTAIN LTD.

NOTES TO CONDENSED FINANCIAL STATEMENTS

Loss per Common Share

The basic earnings (loss) per share is calculated by dividing the Company’s net income available to common shareholders by the weighted average number of common shares during the year. The diluted earnings (loss) per share is calculated by dividing the Company’s net income (loss) available to common shareholders by the diluted weighted average number of shares outstanding during the year. The diluted weighted average number of shares outstanding is the basic weighted number of shares adjusted for any potentially dilutive debt or equity. Diluted earnings (loss) per share are the same as basic earnings (loss) per share due to the lack of dilutive items in the Company.

Income Taxes

The Company follows the liability method of accounting for income taxes.  Under this method, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax balances and tax loss carry-forwards.  Deferred tax assets and liabilities are measured using enacted or substantially enacted tax rates expected to apply to the taxable income in the years in which those differences are expected to be recovered or settled.  The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the date of enactment or substantive enactment.

Stock-based Compensation

The Company follows ASC 718-10, “Stock Compensation”"Stock Compensation", which addresses the accounting for transactions in which an entity exchanges its equity instruments for goods or services, with a primary focus on transactions in which an entity obtains employee services in share-based payment transactions. ASC 718-10 is a revision to SFAS No. 123, “Accounting"Accounting for Stock-Based Compensation,”" and supersedes Accounting Principles Board (“APB”("APB") Opinion No. 25, “Accounting"Accounting for Stock Issued to Employees,”" and its related implementation guidance. ASC 718-10 requires measurement of the cost of employee services received in exchange for an award of equity instruments based on the grant-date fair value of the award (with limited exceptions). Incremental compensation costs arising from subsequent modifications of awards after the grant date must be recognized. The Company has not adopted a stock option plan and has not granted any stock options. As at November 30, 2017May 31, 2022 the Company had not adopted a stock option plan nor had it granted any stock options.  Accordingly, no stock-based compensation has been recorded to date.

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KOKOS GROUP INC. CONDENSED NOTES TO FINANCIAL STATEMENTS November 30, 2017 (unaudited)

NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued)

Recent Accounting Pronouncements

The Company’s management has evaluated all the recently issued, but not yet effective, accounting standards that have been issued or proposed by the FASB or other standards-setting bodies through the filing date of these financial statements and does not believe the future adoption of any such pronouncements will have a material effect on the Company’s financial position and results of operations.

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CHINA WUYI MOUNTAIN LTD.

NOTES TO CONDENSED FINANCIAL STATEMENTS

The Company’s capitalization is 200,000,000 common shares with a par value of $0.001 per share and 2,000,000 preferred shares with a par value of $0.001 per share. Total shares issued as of November 30, 2017May 31, 2022 are 65,600,00085,600,000 common shares and no preferred shares have been issued.

On July 26, 2016May 2, 2018, the Company entered into a subscription agreement with a China-based company, Grand Biotechnology Group Liaoning, (the authorized signor for Grand Biotechnology is a 4.9% shareholder of the Company), for the issuance of an aggregate of 20,000,000 shares of restricted common stock at $0.0075 per share for an aggregate purchase price of U.S.$150,000. On May 2, 2018, the Company issued 800,000,000 (pre-split-10,000,000)20,000,000 shares of restricted common shares at $0.0000125 ( pre-split $0.001) per share to the former sole director and President ofstock. On May 15, 2018 the Company for cash proceedshad received $100,000. As of $10,000.

During March 2017May 31, 2022 $50,000 unpaid stock purchased amount are recorded as   “Subscription receivable“ under stockholders’ deficit on the Company received $9,600 in private placements for the purchase of 25,600,000 ( pre-split -320,000 common shares of the Company’s stock at $0.000375 (pre-split $0.03) per share.

On April 6, 2017 the directors of the Company amended the Company’s Articles of Incorporation to increase the authorized capital structure of the Corporation to include two million (2,000,000) shares of preferred stock, par value $0.001, and to retain the previously authorized two hundred million (200,000,000) shares of common stock, par value ($0.001).

On April 10, 2017, the founding shareholder of the Company returned 760,000,000 (9,500,000 pre-split) restricted shares of common stock to treasury and the shares were subsequently cancelled by the Company. The shares were returned to treasury for $0.000000013 per share for a total consideration of $10 to the shareholder. Post-split our founding shareholder will have 40,000,000 shares of common stock of the Company.

On April 20, 2017, the directors of the Company approved a special resolution to undertake a forward split of the common stock of the Company on a basis of 80 new common shares for 1 old common share. All references in these financial statements to number of common shares, price per share and weighted average number of shares outstanding prior to the 80:1 forward split have been adjusted to reflect the stock split on a retroactive basis, unless otherwise noted.balance sheet.

As of November 30, 2017May 31, 2022, the Company has not granted any stock options and has not recorded any stock-based compensation.

As of November 30, 2017, the Company issued 0 shares of preferred stock and 65,600,000 common shares are issued and outstanding.

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KOKOS GROUP INC. CONDENSED NOTES TO FINANCIAL STATEMENTS November 30, 2017 (unaudited)

NOTE 4 – RELATED PARTY TRANSACTIONS

On October 19, 2017, Jeoffrey C. Baterina,During the period ended May 31, 2022, Century Acquisition (major shareholder of the Company), the former CEOpaid expenses on behalf of the Company forgave all related party loans to the Company in a total of $5,501. This will be reflected an increase in Additional-Paid-In-Capital in the financial statements. On November 2017, the former CEO, withdrew $353 from the Company.

$24,320. As of November 30, 2017,May 31, 2022 the balance of due to related party is $nil$109,081 (August 31, 20172021 - $5,501)$84,761). The amounts due to the related party are unsecured and non- interest-bearing with no set terms of repayment.

NOTE 5 – AGREEMENTSSUBSEQUENT EVENTS

On February 25, 2017 theDuring June 2022 through September 2022, Century Acquisition (Formerly WP Acquisition Company, entered intoLLC), is a Purchase Agreement to supply 69,300 private label Tetra Prisma 330ml packs of organic coconut water. The total purchase price is $55,410. The purchaser has made the initial non-refundable payment of $2,500. Other itemsmajor shareholder, paid outstanding invoices on payment schedule include; an additional $2,500 non-refundable payment upon approval of private label artwork; $35,000 upon final order by purchaser; and $15,410 due on delivery and acceptance of product by purchaser. Product will be delivered to purchaser within 90 daysbehalf of the Company receiving payments as per above schedule. On November 30, 2017 the client who entered into the Purchase Agreement has decided not to proceed with the purchase order. The new management agreed to the cancellation of the Agreement.

NOTE 6 – SUBSEQUENT EVENTS

On January 25, 2018, Lei Wang, the new CEO of the Company advanced the Company $9,000.for $15,940. The amounts due to the related party are unsecured and non- interest bearinginterest-bearing with no set terms of repayment. These transactions increased the shareholder loan balance to $125,021 in the subsequent period.

Subsequent to November 30, 2017, the Company loan from a shareholder holder, WP Acquisition Company, LLC, $11,500. The amounts due to the related party are unsecured and non-interest bearing with no set terms of repayment.

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Item 2.  Management’s Discussion and Analysis of Financial Condition and Results of Operations.

This section of this Form 10-Q includes a number of forward-looking statements that reflect our current views with respect to future events and financial performance. Forward-looking statements are often identified by words like believe, expect, estimate, anticipate, intend, project and similar expressions, or words which, by their nature, refer to future events. You should not place undue certainty on these forward-looking statements. These forward-looking statements are subject to certain risks and uncertainties that could cause actual results to differ materially from our predictions.

Results of Operations

For the three monththree-month period ended November 30, 2017May 31, 2022 and November 30, 2016May 31, 2021 we had no revenues.Expenses for the three-month period ended May 31, 2022 totaled $10,746 resulting in a net loss of $10,746. The net loss for the three-month period ended May 31, 2022 is a result of expenses of $10,746 comprised primarily of; professional fees of $9,500; transfer agent expenses of $198; filing fees of $1,000; and bank service charges of $48. Expenses for the three-month period ended May 31, 2021 totaled $15,176 resulting in a net loss of $15,176. The net loss for the three-month period ended May 31, 2021 is a result of expenses of $15,176 comprised primarily of; professional fees of $13,391; filing fees of $1,440; transfer agent expenses of $297; and bank services charges of $48. The expenses between the three-month periods May 31, 2022 and May 31, 2021 decreased primary due to the decrease  in professional fees and filing fees.

For the nine-month period ended May 31, 2022 and May 31, 2021 we had no revenues. Expenses for the three monthnine-month period ended November 30, 2017May 31, 2022 totaled $2,763$25,211 resulting in a net loss of $263.$25,211. The net loss for the three monthnine-month period ended November 30, 2017May 31, 2022 is a result of expenses of $25,211 comprised primarily of; professional fees of $600 consisting of accounting fees; and office and general expenses of $2,153 comprised primarily of$22,500; transfer agent expenses of $2,153;$744; filing fees of $1,823; and other incomebank service charges of $2,500. Compared to the expenses$144. Expenses for the three monthsnine-month period ended November 30, 2016May 31, 2021 totaled $7,712$15,569 resulting in a net loss of $7,712.$15,569. The net loss for the three monthnine-month period ended November 30, 2016May 31, 2021 is thea result of expenses of $15,569 comprised primarily of; professional fees of $6,100 comprised$13,391; filing fees of legal$1,440; transfer agent expense of $594; and accounting fees; Officebank services charges of $144. The increase in expenses between the nine-month periods May 31, 2022 and General expenses of $1,612 consisting of $594 in filing fees; $993 in rent expense and $25 in bank service charges. The decrease in net loss between November 30, 2017 and November 30, 2016 isMay 31, 2021 was due to the decreaseincrease in professional fees filing feesdue to the Company bringing its SEC filings current.

Risks and Uncertainties

The pandemic caused by an outbreak of a new strain of coronavirus (COVID-19) has resulted, and is likely to continue to result, in significant national and global economic disruption and may adversely affect our business. Based on the Company’s current assessment, the Company does  not expect any material impact on its long-term operation due to the worldwide spread of the COVID-19 virus. However, the Company is actively monitoring this situation and the one time credit of $2,500 in other income for the period.possible effects on its financial condition, operations, suppliers, industry, and workforce.

Capital Resources and Liquidity

MinimalWe have generated no revenues are anticipatedto date and anticipate until we have completed the financing from this offering and implementedgenerate a more rapid growth in revenues we will require additional financings in order to fully implement our plan of operations. With the exception of cash advances from our sole Officer and Director, cash received in our only source for cash at this time is investments by others in this offering.initial offering and our recent private placement of $150,000 (of which $100,000 had been received), we have not had any additional funding. We must raise additional cash to implement our strategy and stay in business. The amountA related party has verbally committed to continue to fund our operations. However, this is not in writing and maybe rescinded at any time.

We have generated no revenues to date and anticipate until we generate a more rapid growth in revenues we will require additional financings in order to fully implement our plan of operations. With the exception of cash advances from our sole Officer and Director, cash received in our initial offering will likely allow usand our recent private placement of $150,000 (of which $100,000 had been received), we have not had any additional funding. We must raise additional cash to operate forimplement our strategy and stay in business. Our president has verbally committed to continue to fund our operations. However, this is not in writing and maybe rescinded at least one year.any time.

As of November 30, 2017,May 31, 2022, we had $353$641 in cash and $109,081 due to a related party. As of August 31, 2021, we had $785 in cash and $84,761 due to a related party. Total liabilities as of May 31, 2022, were $111,444 compared to $4,21186,377 in cashtotal liabilities at August 31, 2017.2021. The funds available to the Company will not be sufficient to fund the planned operations of the Company and maintain a reporting status. All amounts due to the related party are unsecured, non-interest bearing and have not set terms of repayment.

During June, 2022 through September 2022, Century Acquisition (Formerly WP Acquisition Company, Operations

KOKOS GROUP INC. was incorporated in the State of Nevada asLLC), is a for-profit Companymajor shareholder, paid outstanding invoices on July 26, 2016 and established a fiscal year end of August 31. The Company is organized to bottle, market, distribute and sell our own brand of coconut water, presently called “Koos Coconut Water”. On November 10, 2017 the Board of directors and the majority of its shareholders of Kokos Group Inc., amended the Company’s current Certificate of Incorporation in conformity with the applicable laws of the State of Nevada to change the namebehalf of the Company from Kokos Group Inc.for $15,940. The amounts due to China Wu Yi Mountain Ltd. The Company is waiting for approvalthe related party are unsecured and non- interest-bearing with no set terms of repayment. These transactions increased the name change from FINRA.shareholder loan balance to $125,021 in the subsequent period.

On October 19, 2017 Mr. Lei Wang became its Chief Executive Officer, Chief Financial Officer and sole Director and Mr. Richard Rappaprt was appointed Secretary. In addition Mr. Baterina and Messrs. Flemming H.H. Hansen and Arthur T. Claravall submitted his resignations from all executive officer positions with the Company, including Chief Executive Officer and President effective October 19, 2017, and each submitted their resignation as a member of the Board. On January 18, 2018, Richard Rappaport submitted his resignation as Secretary of Kokos Group Inc. (the "Company"), effective immediately. On the same day, Ying Zhang was appointed Secretary, effective immediately.

On February 25, 2017 the Company entered into a Purchase Agreement to supply 69,300 private label Tetra Prisma 330ml packs of organic coconut water. The total purchase price is $55,410. The purchaser has made the initial non-refundable payment of $2,500. Other items on payment schedule include; an additional $2,500 non-refundable payment upon approval of private label artwork; $35,000 upon final order by purchaser; and $15,410 due on delivery and acceptance of product by purchaser. Product will be delivered to purchaser within 90 days of the Company receiving payments as per above schedule. On November 30, 2017 the client who entered into the Purchase Agreement has decided not to proceed with the purchase order. The new management agreed to the cancellation of the Agreement.

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Company Operations

The Company has not yet implemented its business model. We must raise cash to implement our strategy and stay in business. In the event we do not raise any proceeds, the Company’s existing cash will not be sufficient to fund the expenses related to maintaining a reporting status and to implement its planned business. Accordingly, the Company intends to implement a different business plan.

Capital Stock

The Company’s capitalization is 200,000,000 common shares with a par value of $0.001 per share and 2,000,000 preferred shares with a par value of $0.001 per share. Total shares issued as of November 30, 2017May 31, 2022 are 65,600,00085,600,000 common shares and no preferred shares have been issued.

On July 26, 2016 the Company issued 800,000,000 (pre-split-10,000,000) common shares at $0.0000125 ( pre-split $0.001) per share to the former sole director and President of the Company for cash proceeds of $10,000.

During March 2017 the Company received $9,600 in private placements for the purchase of 25,600,000 ( pre-split -320,000 common shares of the Company’s stock at $0.000375 (pre-split $0.03) per share.

On April 6, 2017 the directors of the Company amended the Company’s Articles of Incorporation to increase the authorized capital structure of the Corporation to include two million (2,000,000) shares of preferred stock, par value $0.001, and to retain the previously authorized two hundred million (200,000,000) shares of common stock, par value ($0.001).

On April 10, 2017, the founding shareholder of the Company returned 760,000,000 (9,500,000 pre-split) restricted shares of common stock to treasury and the shares were subsequently cancelled by the Company. The shares were returned to treasury for $0.000000013 per share for a total consideration of $10 to the shareholder. Post-split our founding shareholder will have 40,000,000 shares of common stock of the Company.

On April 20, 2017, the directors of the Company approved a special resolution to undertake a forward split of the common stock of the Company on a basis of 80 new common shares for 1 old common share. All references in these financial statements to number of common shares, price per share and weighted average number of shares outstanding prior to the 80:1 forward split have been adjusted to reflect the stock split on a retroactive basis, unless otherwise noted.

As of November 30, 2017May 31, 2022, the Company has not granted any stock options and has not recorded any stock-based compensation.

As of November 30, 2017, the Company issued 0 shares of preferred stock and 65,600,000 common shares are issued and outstanding.

Off-balance sheet arrangements

Other than the situation described in the section titled Capital Recourses and Liquidity, the company has no off-balance sheet arrangements that have or are reasonably likely to have a current or future effect or change on the company’s financial condition, revenues or expenses, results of operations, liquidity, capital expenditures or capital resources that are material to investors. The term “off-balance sheet arrangement” generally means any transaction, agreement or other contractual arrangement to which an entity unconsolidated with the company is a party, under which the company has (i) any obligation arising under a guarantee contract, derivative instrument or variable interest; or (ii) a retained or contingent interest in assets transferred to such entity or similar arrangement that serves as credit, liquidity or market risk support for such assets.assets

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Item 3. Quantitative and Qualitative Disclosures About Market Risk.

We are a smaller reporting company as defined by Rule 12b-2 of the Exchange Act and are not required to provide the information required under this item.

Item 4. Controls and Procedures.

Disclosure Controls and Procedures

Disclosure controls and procedures are controls and other procedures that are designed to ensure that information required to be disclosed in our reports filed or submitted under the Securities Exchange Act of 1934 is recorded, processed, summarized and reported, within the time period specified in the SEC's rules and forms. Disclosure controls and procedures include, without limitation, controls and procedures designed to ensure that information required to be disclosed in our reports filed or submitted under the Securities Exchange Act of 1934 is accumulated and communicated to management including our principal executive officer and principal financial officer as appropriate, to allow timely decisions regarding required disclosure.

In connection with this quarterly report, as required by Rule 15d-15 under the Securities Exchange Act of 1934, we have carried out an evaluation of the effectiveness of the design and operation of our company's disclosure controls and procedures. The material weaknesses in our disclosure control procedures are as follows:

1.Lack of formal policies and procedures necessary to adequately review significant accounting transactions.We utilize a third party independent contractor for the preparation of our financial statements. Although the financial statements and footnotes are reviewed by our management, we do not have a formal policy to review significant accounting transactions and the accounting treatment of such transactions. The third party independent contractor is not involved in our day to day operations and may not be provided information from our management on a timely basis to allow for adequate reporting/consideration of certain transactions. Based upon that evaluation, our company’s principal executive officer and principal financial officer concluded that as of November 30, 2017May 31, 2022 our disclosure controls and procedures were not effective due to the existence of material weaknesses in our internal controls over financial reporting.

2.Audit Committee and Financial Expert. We do not have an audit committee with a financial expert and, thus, we lack the appropriate oversight within the financial reporting process.

We intend to initiate measures to remediate the identified material weaknesses, including, but not necessarily limited to, the following:

·

Establishing a formal review process of significant accounting transactions that includes participation of our principal executive officer, principal financial officer and corporate legal counsel.

	·
	·	Form an audit committee that will establish policies and procedures that will establish policiesprovide our Board of Directors with a formal review process that will among other things, assure that management controls and procedures that will provide our Board of Directors with a formal review process that will among other things, assure that management controlsare in place and procedures are in place and being maintained consistently.

Changes in Internal Control Over Financial Reporting

There were no changes in our internal control over financial reporting (as defined in Rule 13a-15(f) or 15d-15(f)) during the quarter ended November 30, 2017May 31, 2022 that have materially affected, or are reasonably likely to materially affect, our internal controls over financial reporting.

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PART II—OTHER INFORMATION

Item 1. Legal Proceedings.

Currently we are not involved in any pending litigation or legal proceeding.

Item 1A. Risk Factors.

We are a smaller reporting company as defined by Rule 12b-2 of the Exchange Act and are not required to provide the information required under this item.

Item 2. Unregistered Sales of Securities and Use of Proceeds.

On May 2, 2018, the Company entered into a subscription agreement with a China-based company, Grand Biotechnology Group Liaoning, (the authorized signor for Grand Biotechnology is a 4.9% shareholder of the Company), for the issuance of an aggregate of 20,000,000 shares of restricted common stock at $0.0075 per share for an aggregate purchase price of U.S.$150,000. On May 2, 2018, the Company issued 20,000,000 shares of restricted common stock. On May 15, 2018 the Company had received $100,000. As of May 31, 2022, $50,000 unpaid stock purchased amount are recorded as “Subscription receivable” under stockholders’ deficit on the balance sheet.

Item 3. Defaults Upon Senior Securities.

None.

Item 3. Defaults Upon Senior Securities.4. Mine Safety Disclosures.

None.

Item 4. Mine Safety Disclosures.

None.

Item 5. Other Information.

On November 10, 2017 the Board of directors and the majority of its shareholders of Kokos Group Inc., amended the Company’s current Certificate of Incorporation in conformity with the applicable laws of the State of Nevada to change the name of the Company from Kokos Group Inc. to China Wu Yi Mountain Ltd. The Company is waiting for approval of the name change from FINRA.None

On October 19, 2017 Mr. Lei Wang became its Chief Executive Officer, Chief Financial Officer and sole Director and Mr. Richard Rappaprt was appointed Secretary. In addition Mr. Baterina and Messrs. Flemming H.H. Hansen and Arthur T. Claravall submitted his resignations from all executive officer positions with the Company, including Chief Executive Officer and President effective October 19, 2017, and each submitted their resignation as a member of the Board. On January 18, 2018, Richard Rappaport submitted his resignation as Secretary of Kokos Group Inc. (the "Company"), effective immediately. On the same day, Ying Zhang was appointed Secretary, effective immediately.

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Item 6. Exhibits.

(a) Exhibits required by Item 601 of Regulation SK.

31.1		Rule 13(a)-14(a)/15(d)-14(a) Certification of Chief Executive Officer
31.2		Rule 13(a)-14(a)/15(d)-14(a) Certification of Chief Financial Officer
32.1		Section 1350 Certification of Chief Executive Officer
32.2		Section 1350 Certification of Chief Financial Officer ** *
10132.1		Interactive data files pursuant to Rule 405Section 1350 Certification of Regulation S-TChief Executive Officer
32.2		Section 1350 Certification of Chief Financial Officer **

_________ 

*     Included in Exhibit 31.1

**   Included in Exhibit 32.1

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SIGNATURES*

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned thereunto duly authorized.

	Kokos Group Inc.China WuYi Mountain, Ltd.
Date: March 26, 2018October 31, 2022	By:	/s/ Lei Wang
		Lei Wang
		President and Director
		Principal Executive Officer Principal Financial Officer Principal Accounting Officer

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