Exhibit 99.1 WING YIP FOOD HOLDINGS GROUP LIMITED AND ITS SUBSIDIARIES UNAUDITED CONSOLIDATED BALANCE SHEETS (Expressed in U.S. Dollars, except for the number of shares) | | | As of | | As of | | --- | --- | --- | --- | --- | | | | September 30, | | December 31, | | | | 2024 | | 2023 | | ASSETS | | | | | | CURRENT ASSETS: | | | | | | Cash and cash equivalents | | $110,766,415 |$ | 90,963,594 | | Restricted cash | | 915,698 | | — | | Accounts receivable, net | | 9,914,196 | | 7,347,892 | | Inventories | | ...