Form 10-Q - Quarterly report [Sections 13 or 15(d)]

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 March 31, 2024

[ ] 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 333-229830

GUOCHUN INTERNATIONAL INC.

(Exact name of registrant issuer as specified in its charter)

Nevada

7370

32-0575017

(State or Other Jurisdiction

of Incorporation or Organization)

(Primary Standard Industrial Classification Number)

(I.R.S. Employer

Identification Number)

66 West Flagler Street, Suite 900 - #3040, Miami, FL 33130

(Address, including zip code, and telephone number, including area code, of registrant’s principal executive offices)

Tel: +1251-2629446

(Registrant’s phone number, including area code)

Securities registered pursuant to Section 12(b) of the Act:

Title of each class		Trading Symbol		Name of each exchange on which registered
Common Stock		GCGJ		OTC Markets

Securities registered pursuant to Section 12(b) of the Act

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 on its corporate Web site, if any, every Interactive Data File required to be submitted 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 such files).

Yes [ ] No [X]

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”, “smaller reporting company” and “emerging growth company” in Rule 12b-2 of the Exchange Act:

Large accelerated Filer	[ ]	Accelerated Filer	[ ]
Non-accelerated Filer	[X]	Smaller reporting company	[X]	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 7(a)(2)(B) of the Securities Act.

Yes [X] No [ ]

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act).

Yes [X] No [ ]

As of May 27, 2024, there were 3,870,600 shares, par value $0.0001, of the registrant’s common stock outstanding.

TABLE OF CONTENTS

		Page

PART I	FINANCIAL INFORMATION	F-1

ITEM 1.	FINANCIAL STATEMENTS:	F-1
	Condensed Balance Sheets as of March 31, 2024 (unaudited) and December 31, 2023	F-1
	Condensed Statements of Operations and Comprehensive Loss for the three months ended March 31, 2024 and 2023 (unaudited)	F-2
	Condensed Statements of Changes in Stockholders’ Deficit for the three months ended March 31, 2024 and 2023 (unaudited)	F-3
	Condensed Statements of Cash Flows for the three months ended March 31, 2024 and 2023 (unaudited)	F-4
	Notes to the Condensed Financial Statements	F-5 – F-7
ITEM 2.	MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS	1
ITEM 3.	QUANTITATIVE AND QUALITATIVED IS CLOSURES ABOUT MARKET RISK	3
ITEM 4.	CONTROLS AND PROCEDURES	3

PART II	OTHER INFORMATION	4

ITEM 1	LEGAL PROCEEDINGS	4
ITEM 2	UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS	4
ITEM 3	DEFAULTS UPON SENIOR SECURITIES	4
ITEM 4	MINE SAFETY DISCLOSURES	4
ITEM 5	OTHER INFORMATION	4
ITEM 6	EXHIBITS	4
	SIGNATURES	5

PART I – FINANCIAL INFORMATION

Item 1. Financial statements

GUOCHUN INTERNATIONAL INC.

CONDENSED BALANCE SHEETS

AS OF MARCH 31, 2024 AND DECEMBER 31, 2023

(Currency expressed in United States Dollars (“US$”))

	March 31, 2024			December 31, 2023
	(Unaudited)			(Audited)
ASSETS		-			-
TOTAL ASSETS	$	-		$	-

LIABILITIES AND STOCKHOLDERS’ EQUITY
CURRENT LIABILITIES
Accounts payable and accrued liabilities	$	7,998		$	994
Amount due to the sole officer and director (non-interest bearing and due on demand)		31,523			27,033
TOTAL CURRENT LIABILITIES		39,521			28,027

STOCKHOLDERS’ EQUITY (DEFICIT)
Common stock, $0.001 par value, 75,000,000 shares authorized, 3,870,600 shares issued and outstanding as of March 31, 2024 and December 31, 2023 respectively		3,871			3,871
Additional paid-in capital		76,646			76,646
Accumulated deficit		(120,038	)		(108,544	)
TOTAL STOCKHOLDERS’ EQUITY (DEFICIT)		(39,521	)		(28,027	)

TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY	$	-		$	-

See accompanying notes to the unaudited condensed financial statements.

F-1

GUOCHUN INTERNATIONAL INC.

CONDENSED STATEMENTS OF OPERATIONS AND COMPREHENSIVE LOSS

FOR THE THREE MONTHS ENDED MARCH 31, 2024 and 2023

(Currency expressed in United States Dollars (“US$”)

(Unaudited)

		Thee months ended March 31, 2024			Thee months ended March 31, 2023
					(Reclassified)
REVENUES	$	-		$	-
COST OF REVENUES		-			-
GROSS PROFIT		-			-

OPERATING EXPENSES
Professional fees		10,000			7,344
Other general and administrative expenses		1,494			21
TOTAL OPERATING EXPENSES		11,494			7,365

OPERATING LOSS		(11,494	)		(7,365	)

OTHER INCOME (EXPENSES)		-			-

LOSS BEFORE INCOME TAX		(11,494	)		(7,365	)

INCOME TAX EXPENSE		-			-

NET LOSS	$	(11,494	)		(7,365	)

Other comprehensive income
Foreign currency translation adjustment		-			-
COMPREHENSIVE LOSS	$	(11,494	)		(7,365	)

Net loss per share - Basic and diluted	$	(0.00	)	$	(0.00	)

Weighted Average Number of shares outstanding – Basis and diluted	$	3,870,600		$	3,870,600

See accompanying notes to the unaudited condensed financial statements.

F-2

GUOCHUN INTERNATIONAL INC.

CONDENSED STATEMENTS OF CHANGES IN STOCKHOLDERS’ EQUITY

FOR THE THREE MONTHS ENDED MARCH 31, 2024 AND 2023

(Currency expressed in United States Dollars (“US$”))

For the three months ended March 31, 2024


	COMMON STOCK
	Number of shares		Amount		ADDITIONAL PAID-IN CAPITAL		ACCUMULATED DEFICIT			TOTAL EQUITY
Balance as of December 31, 2023 (Audited)		3,870,600	$	3,871	$	76,646	$	(108,544	)	$	(28,027	)
Net loss		-		-		-		(11,494	)		(11,494	)
Balance as of March 31, 2024 (Unaudited)		3,870,600	$	3,871	$	76,646	$	(120,038	)	$	(39,521	)

For the three months ended March 31, 2023

	COMMON STOCK
	Number of shares		Amount		ADDITIONAL PAID-IN CAPITAL		ACCUMULATED DEFICIT			TOTAL EQUITY
Balance as of December 31, 2022 (Audited)		3,870,600	$	3,871	$	76,646	$	(85,597	)	$	(5,080	)
Net loss		-		-		-		(7,365	)		(7,365	)
Balance as of March 31, 2023 (Unaudited)		3,870,600	$	3,871	$	76,646	$	(92,962	)	$	(12,445	)

See accompanying notes to the unaudited condensed financial statements.

F-3

GUOCHUN INTERNATIONAL INC.

CONDENSED STATEMENTS OF CASH FLOWS

FOR THE THREE MONTHS ENDED MARCH 31, 2024 AND 2023

(Currency expressed in United States Dollars (“US$”)

(Unaudited)

	Three months ended March 31, 2024			Three months ended March 31, 2023
CASH FLOWS FROM OPERATING ACTIVITIES
Net loss	$	(11,494	)	$	(7,365	)
Changes in operating assets and liabilities:
Accounts payable and accrued liabilities		7,004			1,365
Net cash used in operating activities		(4,490	)		(6,000	)

CASH FLOWS FROM FINANCING ACTIVITIES
Advances from the current and former sole officer and director		4,490			6,000
Net cash provided by financing activities		4,490			6,000

Net change in cash and cash equivalents		-			-
Cash and cash equivalents, beginning of period		-			-
CASH AND CASH EQUIVALENTS, END OF PERIOD	$	-		$	-

SUPPLEMENTAL CASH FLOWS INFORMATION
Cash paid for income taxes	$	-		$	-
Cash paid for interest	$	-		$	-

See accompanying notes to the unaudited condensed financial statements.

F-4

GUOCHUN INTERNATIONAL INC.

NOTES TO CONDENSED FINANCIAL STATEMENTS

FOR THE THREE MONTHS ENDED MARCH 31, 2024 AND 2023

(Currency expressed in United States Dollars (“US$”)

(Unaudited)

NOTE 1 – ORGANIZATION AND BUSINESS BACKGROUND

Guochun International Inc. (the “Company” or “Guochun”) was incorporated in the State of Nevada on August 2, 2018. To June 27, 2022, the Company was developing a messenger application. It was being designed to provide a chance to alter the speaker’s voice while talking with other people and full functionality of similar messaging apps. The Company intended to develop and publish mobile applications on the iOS, Google Play, Amazon and Ethereum platforms. Guochun International Inc. intended to generate revenues through the sale of branded advertisements and via consumer transactions, including in-app purchases. The management of the Company planned to distribute the application all over the world using various platforms.

On June 27, 2022, Gediminas Knyzelis, the Company’s former sole officer and director and majority stockholder, sold 3,000,000 shares of Company common stock (representing 77.5% of the 3,870,600 shares of common stock issued and outstanding at June 27, 2022) to ZHOU XUAN. In connection therewith, Gediminas Knyzelis resigned as officer and director of the Company and ZHOU XUAN consented to act as the Company’s chief executive officer, chief financial officer, and director. Also, Gediminas Knyzelis agreed to waive the $76,535 amount due to him at June 27, 2022 and the Company agreed to assign the software acquired by the Company on March 17, 2022 to Gediminas Knyzelis.

As a result of the ownership and management change described above, the Company ceased its former business plans and is now keep searching for business opportunities to acquire.

NOTE 2 - GOING CONCERN

The accompanying financial statements have been prepared assuming that the Company will continue as a going concern, which contemplates the realization of assets and satisfaction of liabilities in the normal course of business. As of March 31, 2024, the Company had cash of $0 and negative working capital of $39,521. For the three months ended March 31, 2024, the Company had no revenues and incurred a net loss of $11,494. These factors raise substantial doubt regarding the Company`s ability to continue as a going concern.

Management anticipates that the Company will be dependent, for the near future, on additional investment capital to fund operating expenses. There is no assurance that the Company will be successful in this or any of its endeavors or become financially viable and continue as a going concern.

The financial statements do not include any adjustments that might result from the outcome of this uncertainty.

NOTE 3 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Basis of Presentation

The financial statements of the Company have been prepared in accordance with generally accepted accounting principles in the United States of America and are expressed in US dollars.

Fair Value of Financial Instruments

The Company’s financial instruments consist of accounts payable and accrued liabilities, and amount due to the sole officer and director. The carrying amounts of these financial instruments approximates fair value because of the short period of time between the origination of such instruments and their expected realization.

Use of Estimates

The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.

Reclassification

Certain prior year amounts have been reclassified for consistency with the current year presentation. These reclassifications had no effect on the reported results of operations.

Foreign Currency

The Company’s functional and reporting currency is the U.S. dollar. Transactions may occur in foreign currencies and management follows ASC 830, “Foreign Currency Matters”. Monetary assets and liabilities denominated in foreign currencies are translated using the exchange rate prevailing at the balance sheet date. Non-monetary assets and liabilities denominated in foreign currencies are translated at rates of exchange in effect at the date of the transaction. Average monthly rates are used to translate revenues and expenses. Gains and losses arising on translation or settlement of foreign currency denominated transactions or balances are included in the Statement of Operations.

F-5

GUOCHUN INTERNATIONAL INC.

NOTES TO CONDENSED FINANCIAL STATEMENTS

FOR THE THREE MONTHS ENDED MARCH 31, 2024 AND 2023

(Currency expressed in United States Dollars (“US$”)

(Unaudited)

Related Party Transaction

A related party is generally defined as (i) any person that holds 10% or more of the Company’s securities and their immediate families, (ii) the Company’s management, (iii) someone that directly or indirectly controls, is controlled by or is under common control with the Company, or (iv) anyone who can significantly influence the financial and operating decisions of the Company. A transaction is considered to be a related party transaction when there is a transfer of resources or obligations between related parties.

Transactions involving related parties cannot be presumed to be carried out on an arm’s-length basis, as the requisite conditions of competitive, free market dealings may not exist. Representations about transactions with related parties, if made, shall not imply that the related party transactions were consummated on terms equivalent to those that prevail in arm’s-length transactions unless such representations can be substantiated.

Revenue Recognition

The Company will assess and follow the guidance of ASC 606, Revenue from Contracts with Customers, and revenue will be recognized using the following five steps:

	1.	Identify the contract(s) with a customer;
	2.	Identify the performance obligations in the contract;
	3.	Determine the transaction price;
	4.	Allocate the transaction price to the performance obligations in the contract; and
	5.	Recognize revenue when (or as) the entity satisfies a performance obligation.

The Company has not recognized any operating revenues during the three months ended March 31, 2024 and 2023, respectively.

Income Taxes

The Company follows the asset and liability method of accounting for income taxes under FASB ASC 740, “Income Taxes.” Deferred tax assets and liabilities are recognized for the estimated future tax consequences attributable to differences between the financial statements carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary 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 enactment date. Valuation allowances are established, when necessary, to reduce deferred tax assets to the amount expected to be realized.

Net Income (Loss) per Common Share

Net income (loss) per common share is computed pursuant to FASB Accounting Standards Codification (“ASC”) 260, “Earnings Per Share”. Basic net income (loss) per common share is computed by dividing net income (loss) by the weighted average number of shares of common stock outstanding during the period. Diluted net income (loss) per common share is computed by dividing net income (loss) by the weighted average number of shares of common stock and potentially dilutive outstanding shares of common stock during the period to reflect the potential dilution that could occur from common shares issuable through contingent share arrangements, stock options and warrants.

There were no potentially dilutive common shares outstanding for the periods presented.

Recent Accounting Pronouncements

Certain accounting pronouncements have been issued by the FASB and other standard setting organizations which are not yet effective and therefore have not yet been adopted by the Company. The impact on the Company`s financial position and results of operations from adoption of these standards is not expected to be material.

NOTE 4 - STOCKHOLDERS’ EQUITY

There were 3,870,600 shares of common stock issued and outstanding as of March 31, 2024 and December 31, 2023.

F-6

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

The following discussion should be read in conjunction with the audited financial statements and related notes in the Company’s Annual Report on Form 10-K for the year ended December 31, 2023 that is filed on April 16, 2024. The following discussion contains forward-looking statements that reflect our plans, estimates and beliefs. Our actual results could differ materially from those discussed in the forward- looking statements. Factors that could cause or contribute to such differences include, but are not limited to those discussed below and elsewhere in this Report. Our audited financial statements are stated in United States Dollars and are prepared in accordance with United States Generally Accepted Accounting Principles.

BUSINESS OVERVIEW

To June 27, 2022, the Company was developing a new kind of messenger. Guochun’s app was intended to be a unique product with high production value and high revenue potential. It was going to be developed and published on both original and licensed IP. As the result of the change in control transaction on June 27, 2022, the Company assigned the software acquired by the Company on March 17, 2022 to Gediminas Knyzelis, the former sole officer and director. As a result of the ownership and management change described above, the Company ceased its former business plans on June 27, 2022, and is keep searching for business opportunities to acquire since then.

As of the issuance date of this filing, no new business acquisition has occurred.

Results of Operations

For the three months ended March 31, 2024 and 2023, respectively

During the three months ended March 31, 2024 and 2023, the Company generated zero revenues, respectively. The operating expenses for the same periods were comprised of operating expenses of $11,494 and $7,365, respectively, resulting in net losses of $11,494 and $7,365 for the three months ended March 31, 2024 and 2023. Our operating expenses consisted of mainly professional fees for the three months ended March 31, 2024 and 2023, respectively. The increase in operating expenses was mainly due to the higher professional fees.

Our total assets as of March 31, 2024 were $0.

As of March 31, 2024, the Company had 3,870,600 shares of common stock issued and outstanding.

Liquidity and Capital Resources

As of March 31, 2024, we had cash and cash equivalents of $0. The Company expects to obtain financing to meet our basic operating requirements for the next twelve months.

Operating Activities

For the three months ended March 31, 2024, net cash used in operating activities was $4,490, compared to net cash used in operating activities of $6,000 for the three months ended March 31, 2023. Such decrease was primarily due to the higher professional fees’ payables.

Investing Activities

For the three months ended March 31, 2024 and 2023, net cash used in investing activities was $0 and $0, respectively.

Financing Activities

For the three months ended March 31, 2024, net cash provided by financing activities was $4,490, compared to the net cash provided by financing activities of $6,000 for the three months ended March 31, 2023. Such decrease was due to less funds advanced from our current sole officer and director, Mr. Zhou.

Off-balance Sheet Arrangements

We have no significant off-balance sheet arrangements that have or are reasonably likely to have a current or future effect on our financial condition, changes in our financial condition, revenues or expenses, results of operations, liquidity, capital expenditures or capital resources that are material to our stockholders.

Recent accounting pronouncements

The Company has reviewed all recently issued, but not yet effective, accounting pronouncements and do not believe the future adoption of any such pronouncements may be expected to cause a material impact on its financial condition or the results of its operations.

Item 3. Quantitative and Qualitative Disclosures About Market Risk.

As a “smaller reporting company” as defined by Item 10 of Regulation S-K, the Company is not required to provide information required by this Item.

Item 4. Controls and Procedures.

Evaluation of Disclosure Controls and Procedures

Disclosure controls and procedures are controls and other procedures designed to ensure that information required to be disclosed in our reports filed or submitted under the Exchange Act is recorded, processed, summarized and reported within the time periods 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 Exchange Act is accumulated and communicated to our Certifying Officer or persons performing similar functions, as appropriate, to allow timely decisions regarding required disclosure.

We conducted an evaluation of the effectiveness of the design and operation of our disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) as of March 31, 2024. This evaluation was carried out under the supervision and with the participation of our Chief Executive Officer and our Chief Financial Officer. Based upon that evaluation, our Chief Executive Officer and Chief Financial Officer concluded that, as of March 31, 2024, our disclosure controls and procedures were not effective due to the presence of material weaknesses in internal control over financial reporting.

Material Weakness in Internal Control Over Financial Reporting

A material weakness is a deficiency, or a combination of deficiencies, in internal control over financial reporting, such that there is a reasonable possibility that a material misstatement of the company’s annual or interim financial statements will not be prevented or detected on a timely basis. Management has identified the following material weaknesses which have caused management to conclude that, as of March 31, 2024, our disclosure controls and procedures were not effective: (i) lack of a functioning audit committee due to a lack of a majority of independent members and a lack of a majority of outside directors on our board of directors, resulting in ineffective oversight in the establishment and monitoring of required internal controls and procedures; (ii) inadequate segregation of duties consistent with control objectives; and (iii) ineffective controls over period end financial disclosure and reporting processes. Because a material weakness in the Company’s internal controls over financial reporting existed as of March 31, 2024 and has not been remediated, the Company’s disclosure controls and procedures were not effective as of March 31, 2024.

In an effort to remediate the identified material weaknesses and other deficiencies and enhance our internal controls, we plan to initiate, the following series of measures in connection with identifying an operating business to acquire and when funds are available to us:

1.	We plan to appoint one or more outside directors to our board of directors who would be appointed to an audit committee resulting in a fully functioning audit committee who will undertake oversight in the establishment and monitoring of required internal controls and procedures.

2.	We plan to create a position to segregate duties consistent with control objectives and will increase our personnel resources and technical accounting expertise within the accounting function.

3.	We plan to prepare written policies and procedures for accounting and financial reporting to establish a formal process to close our books monthly on an accrual basis and account for all transactions, including equity and debt transactions.

We anticipate that we will, at least partially, begin to implement these initiatives in the current fiscal year.

This Report does not include an attestation report of our independent registered public accounting firm regarding internal control over financial reporting and none is required.

Changes in Internal Control over Financial Reporting

As of the end of the period covered by this report, there were no changes in the internal controls over financial reporting that materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.

PART II. OTHER INFORMATION

Item 1. Legal Proceedings.

We know of no material, active or pending legal proceedings against us, nor are we involved as a plaintiff in any material proceeding or pending litigation. There are no proceedings in which any of our directors, officers or affiliates, or any beneficial shareholder are an adverse party or has a material interest adverse to us.

Item 1A. Risk Factors.

We are a smaller reporting company as defined by Rule 12b-2 of the Securities Exchange Act of 1934 and are not required to provide the information under this item.

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

None.

Item 3. Defaults Upon Senior Securities.

None.

Item 4. Mine Safety Disclosures.

Not applicable.

Item 5. Other Information.

None.

ITEM 6. Exhibits

The following exhibits are included as part of this report by reference:

Exhibit No.		Description
31.1		Certification of Chief Executive Officer Pursuant to Section 302 of the Sarbanes-Oxley Act of 2002*
32.1		Certification of Chief Executive Officer Pursuant to Section 906 of the Sarbanes-Oxley Act of 2002*
101.INS		Inline XBRL Instance Document
101.SCH		Inline XBRL Taxonomy Extension Schema Document
101.CAL		Inline XBRL Taxonomy Extension Calculation Linkbase Document
101.DEF		Inline XBRL Taxonomy Extension Definition Linkbase Document
101.LAB		Inline XBRL Taxonomy Extension Label Linkbase Document
101.PRE		Inline XBRL Taxonomy Extension Presentation Linkbase Document
104		Cover Page Interactive Data File (embedded within the Inline XBRL document)

Filed herewith.

SIGNATURES

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

		GUOCHUN INTERNATIONAL INC.
		(Name of Registrant)

Date: May 28, 2024	By:	*/s/ ZHOU XUAN*
	Title:	Chief Executive Officer Director

Exhibit 31.1

CERTIFICATION

I, ZHOU XUAN, certify that:

1. I have reviewed this quarterly report on Form 10-Q of Guochun International Inc. (the “Company”) for the quarter ended March 31, 2024;

2. Based on my knowledge, this quarterly report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

3. Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

4. The registrant’s other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:

	a.	Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;

	b.	Designed such internal control over financial reporting, or caused such internal control to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles.

	c.	Evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

	d.	Disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s most recent fiscal quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting;

5. The registrant’s other certifying officer and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant’s auditors and the audit committee of the registrant’s board of directors (or persons performing the equivalent functions):

	a.	All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information; and

	b.	Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal control over financial reporting.

Date: May 28, 2024

By:

/s/ ZHOU XUAN

Title:

Chief Executive Officer

Director

Exhibit 32.1

CERTIFICATION PURSUANT TO
18 U.S.C. SECTION 1350,

AS ADOPTED PURSUANT TO

SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

In connection with the Quarterly Report of Guochun International Inc. (the “Company”) on Form 10-Q for the period ending March 31, 2024 as filed with the Securities and Exchange Commission on the date hereof (the “Report”), The undersigned hereby certifies, pursuant to 18 U.S.C. § 1350, as adopted pursuant to § 906 of the Sarbanes-Oxley Act of 2002, that, to the best of my knowledge and belief:

(1) The Report fully complies with the requirements of section 13(a) or 15(d) of the Securities Exchange Act of 1934; and

(2) The information contained in the Report fairly presents, in all material respects, the financial condition and result of operations of the Company.

Date: May 28, 2024

By:

/s/ ZHOU XUAN

Title:

Chief Executive Officer

Director

A signed original of this written statement required by Section 906, or other document authenticating, acknowledging, or otherwise adopting the signature that appears in typed form within the electronic version of this written statement has been provided to the Company and will be retained by the Company and furnished to the Securities and Exchange Commission or its staff upon request.

Cover - shares	3 Months Ended
Cover - shares	Mar. 31, 2024	May 27, 2024
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Quarterly Report	true
TransitionReport	false
Period End Date	Mar. 31, 2024
Document Fiscal Period Focus	Q1
Document Fiscal Year Focus	2024
Current Fiscal Year End Date	--12-31
File Number	333-229830
Registrant Name	GUOCHUN INTERNATIONAL INC.
Entity Central Index Key	0001765048
TaxIdentification Number	32-0575017
Incorporation State	NV
Address Line1	66 West Flagler Street, Suite 900 - #3040
Address City	Miami
Address State	FL
Postal Zip Code	33130
City Area Code	251
Local Phone Number	2629446
Current Reporting Status	Yes
InteractiveDataCurrent	No
Filer Category	Non-accelerated Filer
Small Business	true
Emerging Growth Company	false
Shell Company	true
Common Stock Shares Outstanding		3,870,600

CONDENSED BALANCE SHEETS - USD ($)	Mar. 31, 2024	Dec. 31, 2023
Statement of Financial Position [Abstract]
ASSETS
TOTAL ASSETS
CURRENT LIABILITIES
Accounts payable and accrued liabilities	7,998	994
Amount due to the sole officer and director (non-interest bearing and due on demand)	31,523	27,033
TOTAL CURRENT LIABILITIES	39,521	28,027
STOCKHOLDERS’ EQUITY (DEFICIT)
Common stock, $0.001 par value, 75,000,000 shares authorized, 3,870,600 shares issued and outstanding as of March 31, 2024 and December 31, 2023 respectively	3,871	3,871
Additional paid-in capital	76,646	76,646
Accumulated deficit	(120,038)	(108,544)
TOTAL STOCKHOLDERS’ EQUITY (DEFICIT)	(39,521)	(28,027)
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY

CONDENSED BALANCE SHEETS (Parenthetical) - $ / shares	Mar. 31, 2024	Dec. 31, 2023
Statement of Financial Position [Abstract]
Stated Value Per Share	$ 0.001	$ 0.001
Common Stock Shares Authorized	75,000,000	75,000,000
CommonStockSharesIssued	3,870,600	3,870,600
CommonStockSharesOutstanding	3,870,600	3,870,600

CONDENSED STATEMENTS OF OPERATIONS AND COMPREHENSIVE LOSS - USD ($)	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Income Statement [Abstract]
REVENUES
COST OF REVENUES
GROSS PROFIT
OPERATING EXPENSES
Professional fees	10,000	7,344
Other general and administrative expenses	1,494	21
TOTAL OPERATING EXPENSES	11,494	7,365
OPERATING LOSS	(11,494)	(7,365)
OTHER INCOME (EXPENSES)
LOSS BEFORE INCOME TAX	(11,494)	(7,365)
INCOME TAX EXPENSE
NET LOSS	(11,494)	(7,365)
Other comprehensive income
Foreign currency translation adjustment
COMPREHENSIVE LOSS	$ (11,494)	$ (7,365)
Net loss per share - Basic and diluted	$ (0.00)	$ (0.00)
Weighted Average Number of shares outstanding – Basis and diluted	3,870,600	3,870,600

Statements of Changes in Stockholders Equity - USD ($)	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Total
Balance, shares				3,870,600
Beginning balance, value at Dec. 31, 2022	$ 3,871	$ 76,646	$ (85,597)	$ (5,080)
Net loss			(7,365)	(7,365)
Ending balance, value at Mar. 31, 2023	3,871	76,646	(92,962)	$ (12,445)
Balance, shares				3,870,600
Balance, shares				3,870,600
Beginning balance, value at Dec. 31, 2023	3,871	76,646	(108,544)	$ (28,027)
Net loss			(11,494)	(11,494)
Ending balance, value at Mar. 31, 2024	$ 3,871	$ 76,646	$ (120,038)	$ (39,521)
Balance, shares				3,870,600

CONDENSED STATEMENTS OF CASH FLOWS - USD ($)	3 Months Ended
CONDENSED STATEMENTS OF CASH FLOWS - USD ($)	Mar. 31, 2024	Mar. 31, 2023
CASH FLOWS FROM OPERATING ACTIVITIES
Net loss	$ (11,494)	$ (7,365)
Accounts payable and accrued liabilities	7,004	1,365
Net cash used in operating activities	(4,490)	(6,000)
CASH FLOWS FROM FINANCING ACTIVITIES
Advances from the current and former sole officer and director	4,490	6,000
Net cash provided by financing activities	4,490	6,000
Net change in cash and cash equivalents
Cash and cash equivalents, beginning of period
CASH AND CASH EQUIVALENTS, END OF PERIOD
SUPPLEMENTAL CASH FLOWS INFORMATION
Cash paid for income taxes
Cash paid for interest

ORGANIZATION AND BUSINESS BACKGROUND

3 Months Ended

Mar. 31, 2024

Accounting Policies [Abstract]

ORGANIZATION AND BUSINESS BACKGROUND

NOTE 1 – ORGANIZATION AND BUSINESS BACKGROUND

As a result of the ownership and management change described above, the Company ceased its former business plans and is now keep searching for business opportunities to acquire.

GOING CONCERN

3 Months Ended

Mar. 31, 2024

Organization, Consolidation and Presentation of Financial Statements [Abstract]

GOING CONCERN

NOTE 2 - GOING CONCERN

The financial statements do not include any adjustments that might result from the outcome of this uncertainty.

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

3 Months Ended

Mar. 31, 2024

Accounting Policies [Abstract]

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

NOTE 3 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Basis of Presentation

The financial statements of the Company have been prepared in accordance with generally accepted accounting principles in the United States of America and are expressed in US dollars.

Fair Value of Financial Instruments

Use of Estimates

Reclassification

Certain prior year amounts have been reclassified for consistency with the current year presentation. These reclassifications had no effect on the reported results of operations.

Foreign Currency

F-5

GUOCHUN INTERNATIONAL INC.

NOTES TO CONDENSED FINANCIAL STATEMENTS

FOR THE THREE MONTHS ENDED MARCH 31, 2024 AND 2023

(Currency expressed in United States Dollars (“US$”)

(Unaudited)

Related Party Transaction

Revenue Recognition

The Company will assess and follow the guidance of ASC 606, Revenue from Contracts with Customers, and revenue will be recognized using the following five steps:

	1.	Identify the contract(s) with a customer;
	2.	Identify the performance obligations in the contract;
	3.	Determine the transaction price;
	4.	Allocate the transaction price to the performance obligations in the contract; and
	5.	Recognize revenue when (or as) the entity satisfies a performance obligation.

The Company has not recognized any operating revenues during the three months ended March 31, 2024 and 2023, respectively.

Income Taxes

Net Income (Loss) per Common Share

There were no potentially dilutive common shares outstanding for the periods presented.

Recent Accounting Pronouncements

STOCKHOLDERS’ EQUITY

3 Months Ended

Mar. 31, 2024

Equity [Abstract]

STOCKHOLDERS’ EQUITY

NOTE 4 - STOCKHOLDERS’ EQUITY

There were 3,870,600 shares of common stock issued and outstanding as of March 31, 2024 and December 31, 2023.

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)

3 Months Ended

Mar. 31, 2024

Accounting Policies [Abstract]

Basis of Presentation

Basis of Presentation

The financial statements of the Company have been prepared in accordance with generally accepted accounting principles in the United States of America and are expressed in US dollars.

Fair Value of Financial Instruments

Fair Value of Financial Instruments

Use of Estimates

Use of Estimates

Reclassification

Reclassification

Certain prior year amounts have been reclassified for consistency with the current year presentation. These reclassifications had no effect on the reported results of operations.

Foreign Currency

Foreign Currency

F-5

GUOCHUN INTERNATIONAL INC.

NOTES TO CONDENSED FINANCIAL STATEMENTS

FOR THE THREE MONTHS ENDED MARCH 31, 2024 AND 2023

(Currency expressed in United States Dollars (“US$”)

(Unaudited)

Related Party Transaction

Related Party Transaction

Revenue Recognition

Revenue Recognition

The Company will assess and follow the guidance of ASC 606, Revenue from Contracts with Customers, and revenue will be recognized using the following five steps:

	1.	Identify the contract(s) with a customer;
	2.	Identify the performance obligations in the contract;
	3.	Determine the transaction price;
	4.	Allocate the transaction price to the performance obligations in the contract; and
	5.	Recognize revenue when (or as) the entity satisfies a performance obligation.

The Company has not recognized any operating revenues during the three months ended March 31, 2024 and 2023, respectively.

Income Taxes

Income Taxes

Net Income (Loss) per Common Share

Net Income (Loss) per Common Share

There were no potentially dilutive common shares outstanding for the periods presented.

Recent Accounting Pronouncements

Recent Accounting Pronouncements

GOING CONCERN (Details Narrative)	3 Months Ended
GOING CONCERN (Details Narrative)	Mar. 31, 2024 USD ($)
Organization, Consolidation and Presentation of Financial Statements [Abstract]
cash	$ 0
Working Capital	$ 39,521