Acro Biomedical Co., Ltd.

Overview

Acro Biomedical Co., Ltd. is a Nevada corporation (formerly Killer Waves Hawaii, Inc.) focused since 2017 on developing and marketing nutritional products intended to promote wellness and a healthy lifestyle.
Company website: http://acrobiomedicalco.com (under construction).

Primary products: cordyceps-related products (Cordyceps sinensis), a traditional Chinese medicine ingredient. Cordyceps products have been the sole revenue source to date.
Research and development: consultants were engaged from 2021–2023 to pursue a cordyceps-based chicken feed. Those development efforts did not produce a marketable product and the contracts ended in 2023; the chicken feed project was not resumed.
Other historical product: metallothionein MT-3 elixir was sold in 2018; this product is no longer offered.

Suppliers: historically sourced from three suppliers in the Republic of China (Taiwan).
Customer concentration: sold to four unrelated customers historically; in 2022 two customers accounted for 100% of revenue, and in 2021 two customers accounted for 91.7% of revenue.
As of December 31, 2025, there had been no revenue since December 31, 2022 and no current orders from customers.

As of December 31, 2025, the company had one employee (the CEO/CFO) working part-time.
Leadership transition: Pao-Chi Chu served as CEO/CFO/president until his resignation on August 14, 2025. On August 14, 2025, Yu-Ting Su was appointed CEO, CFO, president, secretary and director.
No independent directors reported.

Revenue: 2025 = $0; 2024 = $0; no revenue since December 31, 2022.
Operating expenses (selling, general and administrative): 2025 = $154,024; 2024 = $37,958.
Net loss: 2025 = $(101,146); 2024 = $(42,297).
Other items: 2025 includes liability forgiveness of $62,032 and interest expense to related parties of $(9,154); 2024 interest expense to related parties was $(4,339).
Net loss per share: $(0.00) basic and diluted for both 2025 and 2024.
Weighted average shares outstanding: 60,042,000 for both 2025 and 2024.
Going concern: the financial statements include going-concern uncertainties due to minimal cash, no revenue since 2022, negative cash flows, and reliance on advances from a minority stockholder.

Cash and working capital (12/31/2025): cash $4,098; no accounts receivable; no inventory.
Current liabilities at 12/31/2025: $401,062, including accounts payable and accrued expenses $55,550, deferred revenue $20,000, and due to related parties $325,512. Operating lease liabilities: $0.
Working capital at 12/31/2025: $(386,964); negative change year-over-year of $65,094.
Cash flows: 2025 cash used in operating activities $(196,302); cash provided by financing activities $199,924. 2024 cash used in operations $(36,692); financing provided $36,792.
Funding sources: primary funds have come from advances from a minority stockholder and, to a lesser extent, from the former CEO. As of 12/31/2025, amounts due to related parties totaled $325,512; imputed interest on related-party advances of $9,154 was recorded in 2025.

Common stock is quoted on the Over-the-Counter Market Group’s Pink Markets and is not eligible for proprietary broker-dealer quotes; there is no active market maker.
The stock is on the OTC Expert Market, with quotes generally limited to unsolicited orders; there are no published quotes for the stock.
As of January 20, 2026, there were 181 record holders of common stock.
As of January 15, 2026, 60,042,000 shares of common stock were issued and outstanding.
Largest holder (per the 2025 5% table): former executive Pao-Chi Chu, approximately 49.97% ownership (30,000,000 shares). Yu-Ting Su was appointed director/CEO in August 2025.

The company holds no patents or other proprietary intellectual property.
The cordyceps market is competitive, with several established dietary-supplement suppliers focused on cordyceps extracts and related products.
The company does not own product-related IP and relies on nondisclosure agreements with suppliers and consultants to protect trade secrets.

Products marketed in the United States as dietary supplements would be subject to FDA regulations under the Dietary Supplement Health and Education Act and related requirements.
The company currently does not sell consumer-ready products; customers purchase in bulk and may use the products as ingredients in other products.
Potential future products, such as cordyceps-based chicken-feed ingredients, would require regulatory compliance and third-party manufacturing that meets government standards.

The company has no full-time employees and no current product sales.
In 2025, material weaknesses in internal control over financial reporting were identified due to limited staff, lack of segregation of duties, and reliance on third-party consultants. No changes in internal control were reported during 2025.