HeartCore Enterprises, Inc.

This Business section, along with other sections of this annual report on Form 10-K, includes statistical and other industry and market data that we obtained from industry publications and research, surveys and studies conducted by third parties. Industry publications and third-party research, surveys and studies generally indicate that their information has been obtained from sources believed to be reliable, although they do not guarantee the accuracy or completeness of such information. While we believe that these industry publications and third-party research, surveys and studies are reliable, we have not independently verified such data and we do not make any representation as to the accuracy of the information. Unless the context otherwise requires, references herein to we, us or the Company refer to HeartCore Enterprises, Inc. ( HeartCore USA ) and its consolidated subsidiaries, including HeartCore Financial, Inc. ( HeartCore Financial ) and its branch office in Japan, Higgs Field Co., Ltd. ( Higgs Field ), HeartCore Luvina Vietnam Company Limited ( HeartCore Luvina ), and Sigmaways, Inc. ( Sigmaways ) and its subsidiaries. Overview We were incorporated in the State of Delaware on May 18, 2021. In 2022, HeartCore USA started the GO IPO business, which supports Japanese companies listing on The Nasdaq Stock Market ( Nasdaq ) and the New York Stock Exchange ( NYSE ) in the United States.