{"url_path":"/sec/ofal/10-k/2026/item-16","section_key":"item-16","section_title":"Item 16 Form 10-K Summary.**","topic":"sec","document":{"doc_type":"10-K","doc_date":"2026-07-14","source_url":"https://www.sec.gov/Archives/edgar/data/2036307/0001493152-26-033093-index.html","accession_number":"0001493152-26-033093","cik":"0002036307","ticker":"OFAL","issuer_name":"OFA Group","edgar_url":"https://www.sec.gov/Archives/edgar/data/2036307/0001493152-26-033093-index.html","primary_entity_key":"0002036307","primary_entity_name":"OFA Group"},"word_count":1297,"has_tables":true,"body_markdown":"**ITEM\n16. Form 10-K Summary.**\n\n \n\nNot\napplicable.\n\n \n\n**EXHIBIT\nINDEX**\n\n \n\n**Exhibit\nNumber**\n \n**Description\nof Document**\n\n1.1\n \n[Underwriting\nAgreement (incorporated by reference to Exhibit 1.1 of the Company’s Form F-1/A3 (File No. 333-285103), filed with the SEC\non April 2, 2025)](https://www.sec.gov/Archives/edgar/data/2036307/000164117225002320/ex1-1.htm)\n\n3.1\n \n[Amended\nand Restated Memorandum and Articles of Association (incorporated by reference to Exhibit 3.1 of the Company’s Form 6-K, filed\nwith the SEC on May 23, 2025)](https://www.sec.gov/Archives/edgar/data/2036307/000164117225012266/ex3-1.htm)\n\n3.2\n \n[Second\nAmended and Restated Memorandum and Articles of Association (incorporated by reference to Exhibit 3.1 of the Company’s Form\n6-K, filed with the SEC on December 2, 2025)](https://www.sec.gov/Archives/edgar/data/2036307/000149315225025629/ex3-1.htm)\n\n3.3\n \n[Form\nSecurities Purchase Agreement (incorporated by reference to Exhibit 99.1 of the Company’s Form 6-K, filed with the SEC on November\n5, 2025)](https://www.sec.gov/Archives/edgar/data/2036307/000149315225020809/ex99-1.htm)\n\n3.4\n \n[Form\nCertificates of Designations (incorporated by reference to Exhibit 99.2 of the Company’s Form 6-K, filed with the SEC on November\n5, 2025)](https://www.sec.gov/Archives/edgar/data/2036307/000149315225020809/ex99-2.htm)\n\n3.5\n \n[Form\nRegistration Rights Agreement (incorporated by reference to Exhibit 99.3 of the Company’s Form 6-K, filed with the SEC on November\n5, 2025)](https://www.sec.gov/Archives/edgar/data/2036307/000149315225020809/ex99-3.htm)\n\n4.1*\n \n[Company’s Specimen Certificate for Class A Ordinary Shares](https://www.sec.gov/Archives/edgar/data/2036307/000149315225029846/ex4-1.htm)\n\n4.2**\n \n[Description\nof Securities](ex4-2.htm)\n\n10.1\n \n[Purchase\nAgreement, between OFA Group and Atsion Opportunity Fund LLC - Series 1, dated July 14, 2025 (incorporated by reference to Exhibit\n99.1 of the Company’s Form 6-K, filed with the SEC on July 22, 2025)](https://www.sec.gov/Archives/edgar/data/2036307/000164117225020568/ex99-1.htm)\n\n10.2\n \n[Registration\nRights Agreement, between OFA Group and Atsion Opportunity Fund LLC - Series 1, dated July 14, 2025 (incorporated by reference to\nExhibit 99.2 of the Company’s Form 6-K, filed with the SEC on July 22, 2025)](https://www.sec.gov/Archives/edgar/data/2036307/000164117225020568/ex99-2.htm)\n\n10.3\n \n[Form\nof Director Offer Letter (incorporated by reference to Exhibit 10.5 of the Company’s Form F-1/A4 (File No. 333-285103), filed\nwith the SEC on April 11, 2025)](https://www.sec.gov/Archives/edgar/data/2036307/000149315225007774/ex10-5.htm)\n\n10.4\n \n[Form\nof Executive Officer Offer Letter (incorporated by reference to Exhibit 10.6 of the Company’s Form F-1/A4 (File No. 333-285103),\nfiled with the SEC on April 11, 2025)](https://www.sec.gov/Archives/edgar/data/2036307/000149315225007774/ex10-6.htm)\n\n10.5\n \n[Co-Development\nAgreement, dated May 23, 2025, by and between Office for Fine Architecture Limited and Alan to AI Consultancy Co. Limited (incorporated\nby reference to Exhibit 99.3 of the Company’s Form 6-K, filed with the SEC on February 26, 2026)](https://www.sec.gov/Archives/edgar/data/2036307/000149315226008104/ex99-3.htm)\n\n10.6\n \n[Real\nWorld Asset Tokenization Service Agreement, dated March 31, 2026, by and between OFA Group, Inc. and MD Queens Development LLC (incorporated\nby reference to Exhibit 10.1 of the Company’s Form 8-K/A, filed with SEC on April 22, 2026)](https://www.sec.gov/Archives/edgar/data/2036307/000149315226018584/ex10-1.htm)\n\n10.7\n \n[Intellectual\nProperty Assignment and Co-Ownership Agreement, dated as of March 31, 2026, by and between Office for Fine Architecture Limited and\nAlan To AI Consultancy Co. Limited. (incorporated by reference to Exhibit 10.1 of the Company’s Form 8-K, filed with SEC on\nApril 6, 2026)](https://www.sec.gov/Archives/edgar/data/2036307/000149315226015328/ex10-1.htm)\n\n10.8\n \n[Form\nof Director Offer Letter (incorporated by reference to Exhibit 10.5 of the Company’s Form F-1/A4 (File No. 333-285103), filed\nwith the SEC on April 11, 2025)](https://www.sec.gov/Archives/edgar/data/2036307/000149315225007774/ex10-5.htm)\n\n10.9\n \n[Form\nof Executive Officer Offer Letter (incorporated by reference to Exhibit 10.6 of the Company’s Form F-1/A4 (File No. 333-285103),\nfiled with the SEC on April 11, 2025)](https://www.sec.gov/Archives/edgar/data/2036307/000149315225007774/ex10-6.htm)\n\n10.10\n \n[Co-Development\nAgreement, dated August 30, 2024, by and between OFA Group and Alan to AI Consultancy Co., Limited (incorporated by reference to\nExhibit 10.7 of the Company’s Form F-1/A4 (File No. 333-285103), filed with the SEC on April 11, 2025)](https://www.sec.gov/Archives/edgar/data/2036307/000149315225007774/ex10-7.htm)\n\n10.11\n \n[Purchase\nAgreement, between OFA Group and Atsion Opportunity Fund LLC – Series 1, dated July 14, 2025 (incorporated by reference to\nExhibit 99.1 of the Company’s Form 6-K, filed with the SEC on July 22, 2025)](https://www.sec.gov/Archives/edgar/data/2036307/000164117225020568/ex99-1.htm)\n\n10.12\n \n[Registration\nRights Agreement, between OFA Group and Atsion Opportunity Fund LLC – Series 1, dated July 14, 2025 (incorporated by reference\nto Exhibit 99.2 of the Company’s Form 6-K, filed with the SEC on July 22, 2025)](https://www.sec.gov/Archives/edgar/data/2036307/000164117225020568/ex99-2.htm)\n\n10.13\n \n[Joinder\nto Registration Rights Agreement, dated February 26, 2026 by and among Ofa Group, Greentree Financial Group Inc. and L&H. Inc.\n(Incorporated by reference to Exhibit 10.19 of the Registration Statement under Form S-1, filed with SEC on June 10, 2026)](https://www.sec.gov/Archives/edgar/data/2036307/000149315226028000/ex10-19.htm)\n\n10.14\n \n[Amendment\nNo.1 to Conditional Waiver dated June 4, 2026 (Incorporated by reference to Exhibit 10.20 of the Registration Statement under Form\nS-1, filed with SEC on June 10, 2026)](https://www.sec.gov/Archives/edgar/data/2036307/000149315226028000/ex10-20.htm)\n\n10.15\n \n[Conditional\nWaiver of Covenant, dated March 25, 2026 (Incorporated by reference to Exhibit 10.21 of the Registration Statement under Form S-1,\nfiled with SEC on June 10, 2026)](https://www.sec.gov/Archives/edgar/data/2036307/000149315226028000/ex10-21.htm)\n\n10.16\n \n[Conditional\nWaiver of Covenant, dated October 29, 2025 (Incorporated by reference to Exhibit 10.22 of the Registration Statement under Form S-1,\nfiled with SEC on June 10, 2026)](https://www.sec.gov/Archives/edgar/data/2036307/000149315226028000/ex10-22.htm)\n\n10.17\n \n[2026\nOFA Group Equity Incentive Plan (incorporated by reference to Exhibit 10.1 of the Company’s Form 8-K, filed with the SEC on\nMay 26, 2026)](https://www.sec.gov/Archives/edgar/data/2036307/000149315226025118/ex10-1.htm)\n\n14.1\n \n[Code of Business Conduct and Ethics of the Registrant (incorporated by reference to Exhibit 99.1 of the Company’s Form F-1/A4 (File No. 333-285103), filed with the SEC on April 11, 2025)](https://www.sec.gov/Archives/edgar/data/2036307/000164117225000815/ex99-1.htm)\n\n19.1\n \n[Insider Trading Policy (incorporated by reference to Exhibit 11.1 of the Company’s annual report under Form 20-F, filed with the SEC on July 31, 2025)](https://www.sec.gov/Archives/edgar/data/2036307/000164117225021732/ex11-1.htm)\n\n21.1**\n \n[List of Subsidiaries](ex21-1.htm)\n\n31.1**\n \n[Certification of Chief Executive Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.](ex31-1.htm)\n\n31.2**\n \n[Certification of Chief Financial Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.](ex31-2.htm)\n\n32.1***\n \n[Certification of Chief Executive Officer pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.](ex32-1.htm)\n\n32.2***\n \n[Certification of Chief Financial Officer pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.](ex32-2.htm)\n\n97.1\n \n[Policy Related to Recovery of Erroneously Awarded Compensation (incorporated by reference to Exhibit 97.1 of the Company’s Form 20-F, filed with the SEC on July 31, 2025)](https://www.sec.gov/Archives/edgar/data/2036307/000164117225021732/ex97-1.htm)\n\n99.1\n \n[Audit\nCommittee Charter (incorporated by reference to Exhibit 99.5 of the Company’s Form F-1/A4 (File No. 333-285103), filed with\nthe SEC on April 11, 2025)](https://www.sec.gov/Archives/edgar/data/2036307/000164117225000815/ex99-5.htm)\n\n99.2\n \n[Compensation\nCommittee Charter (incorporated by reference to Exhibit 99.6 of the Company’s Form F-1/A4 (File No. 333-285103), filed with\nthe SEC on April 11, 2025)](https://www.sec.gov/Archives/edgar/data/2036307/000164117225000815/ex99-6.htm)\n\n99.3\n \n[Nominating\nand Corporate Governance Committee Charter (incorporated by reference to Exhibit 99.7 of the Company’s Form F-1/A4 (File No.\n333-285103), filed with the SEC on April 11, 2025)](https://www.sec.gov/Archives/edgar/data/2036307/000164117225000815/ex99-7.htm)\n\n101.INS\n \nInline\nXBRL Instance Document (the instance document does not appear in the Interactive Data File because its XBRL tags are embedded within\nthe Inline XBRL document).\n\n101.SCH\n \nInline\nXBRL Taxonomy Extension Schema Document.\n\n101.CAL\n \nInline\nXBRL Taxonomy Extension Calculation Linkbase Document.\n\n101.DEF\n \nInline\nXBRL Taxonomy Extension Definition Linkbase Document.\n\n101.LAB\n \nInline\nXBRL Taxonomy Extension Label Linkbase Document.\n\n101.PRE\n \nInline\nXBRL Taxonomy Extension Presentation Linkbase Document.\n\n104**\n \nCover\nPage Interactive Data File (formatted as Inline XBRL and contained in Exhibit 101).\n\n \n\n*\nIncorporated\nby reference to exhibits of Registration Statement under Form F-1 initially filed with SEC on August 14, 2025, as amended and declared\neffective by the SEC on March 20, 2026.\n\n \n\n**\nFiled\nherewith\n\n \n\n***\nFurnished\nherewith\n\n \n\n98\n\n \n\n \n\n**SIGNATURES**\n\n \n\nPursuant\nto the requirements of Section 13 or 15(d) of the Securities Exchange Act of 1934, the Registrant has duly caused this report to be signed\non its behalf by the undersigned, thereunto duly authorized.\n\n \n\nJuly 13, 2026\n**OFA\nGROUP**\n\n \n \n\n \nBy:\n*/s/\nLi Hsien Wong*\n\n \n \nLi\nHsien Wong\n\n \n \nChief\nExecutive Officer\n\n \n\nPursuant\nto the requirements of the Securities Exchange Act of 1934, this report has been signed below by the following persons on behalf of the\nRegistrant and in the capacities and on the dates indicated.\n\n \n\n**Signature**\n \n**Title**\n \n**Date**\n\n \n \n \n \n \n\n*/s/\nLi Hsien Wong*\n \nChief\nExecutive Officer, Director\n \nJuly 13, 2026\n\nLi\nHsien Wong\n \n(principal\nexecutive officer)\n \n \n\n \n \n \n \n \n\n*/s/\nErnest Yeung*\n \nChief\nFinancial Officer\n \nJuly 13, 2026\n\nErnest\nYeung\n \n(principal\nfinancial and accounting officer)\n \n \n\n \n \n \n \n \n\n*/s/\nWai Wong Chong*\n \nChief\nTechnology Officer, Director\n \nJuly 13, 2026\n\nWai\nWong Chong\n \n \n \n \n\n \n \n \n \n \n\n*/s/\nThomas Gaffney*\n \nChief\nOperating Officer\n \nJuly 13, 2026\n\nThomas\nGaffney\n \n \n \n \n\n \n \n \n \n \n\n*/s/\nJohn Chiang*\n \nDirector\n \nJuly 13, 2026\n\nJohn\nChiang\n \n \n \n \n\n \n \n \n \n \n\n*/s/\nAndrew Scott*\n \nDirector\n \nJuly 13, 2026\n\nAndrew\nScott\n \n \n \n \n\n \n \n \n \n \n\n*/s/\nErwin Pineda*\n \nDirector\n \nJuly 13, 2026\n\nErwin\nPineda\n \n \n \n \n\n \n\n99"}