Exhibit 99.2

INDEX TO INTERIM CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

	Page
Interim condensed consolidated financial statements
Interim Condensed Consolidated Balance Sheets as of March 31, 2025 (unaudited) and September 30, 2024	F-2
Unaudited Interim Condensed Consolidated Statements of Income and Comprehensive Loss for the Six Months Ended March 31, 2025 and 2024	F-3
Unaudited Interim Condensed Consolidated Statements of Changes In Shareholders’ Equity for the Six Months Ended March 31, 2025 and 2024	F-4
Unaudited Interim Condensed Consolidated Statements of Cash Flows for the Six Months Ended March 31, 2025 and 2024	F-5

F-1

CREATIVE GLOBAL TECHNOLOGY HOLDINGS LIMITED

INTERIM CONDENSED CONSOLIDATED BALANCE SHEETS

AS OF MARCH 31, 2025 AND SEPTEMBER 30, 2024

	March 31,			September 30,
	2025			2024
	(Unaudited)			(Audited)
ASSETS
Current assets:
Cash and cash equivalents	$	220,732		$	443,322
Accounts receivable, net		-			10,491,664
Prepayments, other receivables and other current assets		3,446,217			538,195
Inventories, net		14,327,048			3,842,072
Total current assets		17,993,997			15,315,253
Non-current assets:
Property, plant and equipment, net		18,268			26,568
Right-of-use assets, net		73,115			123,446
Deferred offering costs		-			854,684
Deferred tax assets, net		1,060			-
Total non-current assets		92,443			1,004,698
Total Assets	$	18,086,440		$	16,319,951
LIABILITIES AND SHAREHOLDERS’ EQUITY
Current Liabilities:
Accounts payable	$	209		$	-
Tax payable		170,644			2,676,376
Other payables and accrued liabilities		160,745			56,207
Lease liabilities – current		73,640			108,227
Total current liabilities		405,238			2,840,810
Non-current liabilities:
Deferred tax liabilities		-			266
Lease liabilities – non current		-			18,659
Total non-current liabilities		-			18,925
Total liabilities		405,238			2,859,735
SHAREHOLDERS’ EQUITY
Ordinary shares: (USD $0.001 par value per share, 500,000,000 authorized; 20,000,000 shares issued and outstanding as of September 30, 2024;					20,000
Class A ordinary shares (US$ 0.001 par value per share; 1,900,000,000 A shares authorized, 17,225,000 shares issued and outstanding)		17,225			-
Class B ordinary shares (US$0.001 par value per share; 100,000,000 B Shares authorized, 8,500,000 shares issued and outstanding)		8,500			-
Additional paid-up capital		19,496,036			-
Retained Earnings (Accumulated deficit)		(1,804,038	)		13,455,800
Accumulated other comprehensive loss		(36,521	)		(15,584	)
Total shareholders’ equity		17,681,202			13,460,216
Total liabilities and shareholders’ equity	$	18,086,440		$	16,319,951

F-2

CREATIVE GLOBAL TECHNOLOGY HOLDINGS LIMITED

UNAUDITED INTERIM CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS AND
COMPREHENSIVE INCOME

FOR THE SIX MONTHS ENDED MARCH 31, 2025 AND 2024

	2025			2024
Revenues	$	12,248,499		$	20,533,531
Cost of revenues		(10,700,185	)		(17,848,086	)
Gross Profit		1,548,314			2,685,445
Operating expenses:
Selling and marketing		(15,429	)		(16,502	)
General and administrative		(885,228	)		(772,714	)
Share-based compensation		(15,776,500	)		-
Total operating expenses		(16,677,157	)		(789,216	)
Income (Loss) from operations		(15,128,843	)		1,896,229
Other income/ (loss):
Other income		10,089			-
Other expenses		-			(3,017	)
Interest income, net		1,278			619
		11,367			(2,398	)
Income (Loss) before taxes		(15,117,476	)		1,893,831
Income tax (expense)		(142,362	)		(363,931	)
Net income (loss)		(15,259,838	)		1,529,900
Other Comprehensive Income (Loss)
Foreign currency translation adjustment	$	(20,937	)	$	3,827
Total Comprehensive Income (Loss)	$	(15,280,775	)	$	1,533,727
Net Income (loss) per share attributable to ordinary shareholders basic and diluted	$	(0.714	)	$	0.076
Weighted average number of ordinary shares used in computing net income (loss) per share basic and diluted		21,376,782			20,000,000

F-3

CREATIVE GLOBAL TECHNOLOGY HOLDINGS LIMITED

INTERIM CONDENSED CONSOLIDATED STATEMENTS OF CHANGES IN
SHAREHOLDERS’ EQUITY

FOR THE SIX MONTHS ENDED MARCH 31, 2025 AND 2024

	Ordinary Share
	Common stock						Class A				Class B				Additional		Accumulated other
	No. of Shares			Amount			No. of Shares		Amount		No. of Shares		Amount		paid-in capital		comprehensive income (loss)			Retained Earnings			Total
					$					$				$		$		$			$			$
Balance as of October 1, 2023		20,000,000			20,000			-		-		-		-		-		6,125			9,173,432			9,199,557
Foreign currency translation adjustments		-			-			-		-		-		-		-		3,827			-			3,827
Net income		-			-			-		-		-		-		-		-			1,529,900			1,529,900
Balance as of March 31, 2024		20,000,000			20,000			-		-		-		-		-		9,952			10,703,332			10,733,284
Balance as of October 1, 2024		20,000,000			20,000			-		-		-		-		-		(15,584	)		13,455,800			13,460,216
Foreign currency translation adjustments		-			-			-		-		-		-		-		(20,937	)		-			(20,937	)
IPO Issuance		1,437,500			1,438			-		-		-		-		3,723,824		-			-			3,725,261
Share-based compensation		4,287,500			4,288			-		-		-		-		15,772,213		-			-			15,776,500
Common stock reclassification		(25,725,000	)		(25,725	)		-		-		-		-		-		-			-			(25,725	)
Class A ordinary shares		-			-			17,225,000		17,225		-		-		-		-			-			17,225
Class B ordinary shares		-			-			-		-		8,500,000		8,500		-		-			-			8,500
Net income		-			-			-		-		-		-		-		-			(15,259,838	)		(15,259,838	)
Balance as of March 31, 2025		-			-			17,225,000		17,225		8,500,000		8,500		19,496,036		(36,521	)		(1,804,038	)		17,681,202

F-4

CREATIVE GLOBAL TECHNOLOGY HOLDINGS LIMITED UNAUDITED INTERIM CONDENSED

CONSOLIDATED STATEMENTS OF CASH FLOWS

FOR THE SIX MONTHS ENDED MARCH 31, 2025 AND 2024

	2025			2024
Cash Flows from Operating Activities:
Net Income (Loss)	$	(15,259,838	)	$	1,529,900
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities:
Depreciation and amortization		8,328			7,428
Share-based compensation		15,776,500			-
Amortization of right-of-use-assets		-			24,045
Changes in operating assets and liabilities:
Accounts receivable		10,502,860			-
Prepayments, other receivables and other current assets		(2,907,404	)		(25,084	)
Right-of-use assets		50,464			(144,268	)
Deferred tax assets		(1,060	)		-
Accounts payable		209			-
Other payables and accrued liabilities		104,476			(426,739	)
Deferred taxes		-			3,010
Tax payable		(2,508,590	)		357,748
Right-of-use liabilities-current		(53,382	)		72,168
Right-of-use liabilities-non current		-			44,081
Inventory		(10,480,692	)		(2,717,208	)
Deferred tax liability		(266	)
Net Cash used in Operating Activities		(4,768,395	)		(1,274,919	)
Cash Flows from Investing Activities:
Purchase of property, plant and equipment		-			(27,384	)
Net Cash used in Investing Activities		-			(27,384	)
Cash Flows from Financing Activities:
Proceeds from IPO		4,854,914			-
Receipt of share capital		1,438			-
Payments for deferred offering costs		(272,403	)		(211,182	)
Net Cash (used in) provided by Financing Activities		4,583,949			(211,182	)
Effect of Exchange Rate Changes on Cash and Cash Equivalents		(38,144	)		4,908
Net Decrease (decrease) in Cash and Cash Equivalents		(222,590	)		(1,508,577	)
Cash, Cash Equivalents and Restricted Cash – Beginning of Period		443,322			4,305,577
Cash, Cash Equivalents and Restricted Cash – End of Period	$	220,732		$	2,797,000

F-5