{"url_path":"/sec/cik-0001697884/10-k/2026/item-15","section_key":"item-15","section_title":"Item 15 Exhibit and Financial Statement Schedules.**","topic":"sec","document":{"doc_type":"10-K","doc_date":"2026-06-17","source_url":"https://www.sec.gov/Archives/edgar/data/1697884/0001640334-26-001082-index.html","accession_number":"0001640334-26-001082","cik":"0001697884","ticker":null,"issuer_name":"VITASPRING BIOMEDICAL CO. LTD.","edgar_url":"https://www.sec.gov/Archives/edgar/data/1697884/0001640334-26-001082-index.html","primary_entity_key":"0001697884","primary_entity_name":"VITASPRING BIOMEDICAL CO. LTD."},"word_count":186,"has_tables":true,"body_markdown":"**Item 15. Exhibit and Financial Statement Schedules.**\n\n \n\n(a)\n\n(1) Financial Statements\n\n \n\nThe following documents are filed as part of this report:\n\n \n\nThe Financial Statements of VitaSpring Biomedical Co., Ltd. for each of the two fiscal years in the years ended January 31, 2026, and January 31, 2025, together with the report of the Independent Registered Public Accounting Firm, are set forth on pages F-1 through F-14 of this Report.\n\n \n\n[23.1](vsbc_ex231.htm)\n\n \n\n[Consent of Independent Registered Public Accounting Firm](vsbc_ex231.htm)\n\n \n\n \n\n \n\n**(31)**\n\n \n\n**Rule 13a-14(a)/15d-14(a) Certification**\n\n[31.1*](vsbc_ex311.htm)\n\n \n\n[Certification of Chief Executive Officer and Chief Financial Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002](vsbc_ex311.htm)\n\n \n\n \n\n \n\n**(32)**\n\n \n\n**Section 1350 Certification**\n\n[32.1*](vsbc_ex321.htm)\n\n \n[Certifications of Chief Executive Officer and Chief Financial Officer pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes- Oxley Act of 2002](vsbc_ex321.htm)\n\n \n\n \n\n \n\n101*\n\n \n\nInline XBRL Document Set for the financial statements and accompanying notes in Part II, Item 8, “Financial Statements and Supplementary Data” of this Annual Report on Form 10-K.     \n\n \n\n \n\n \n\n104*\n\n \n\nInline XBRL for the cover page of this Annual Report on Form 10-K, included in the Exhibit 101 Inline XBRL Document Set"}