{"filings":[{"id":137608,"accession_number":"0001493152-25-015066","cik":1503658,"company_name":"Winning Catering Group, Inc.","ticker":"WNHK","form_type":"8-K","filed_at":"2025-09-26T23:59:59+00:00","items":["5.03","9.01"],"status":"ready","headline":"LiquidValue Development Inc. changes name to Winning Catering Group, Inc.","summary_kind":"llm","event_type":"other_material","confidence":"high","bullets":["Name change effective September 22, 2025.","Amendment to Articles of Incorporation filed as Exhibit 3.1.","Previous name: LiquidValue Development Inc.; new name reflects catering focus."],"consensus_eps_estimate":null,"consensus_eps_actual":null,"consensus_revenue_estimate":null,"consensus_revenue_actual":null,"consensus_period":null,"consensus_source":null,"sentiment":"neutral","materiality_score":0.25,"calibrated_materiality_score":0.25,"market_cap_usd":0.0,"market_cap_bucket":"microcap","market_cap_source":"finnhub_profile2","market_cap_as_of_date":"2026-05-28","daily_digest_date":null,"daily_digest_url":null,"daily_digest_rank":null},{"id":137607,"accession_number":"0001641172-25-025244","cik":1503658,"company_name":"Winning Catering Group, Inc.","ticker":"WNHK","form_type":"8-K","filed_at":"2025-08-22T23:59:59+00:00","items":["2.01","9.01"],"status":"ready","headline":"LiquidValue Development distributes all assets as stock dividend worth $34.8M","summary_kind":"llm","event_type":"other_material","confidence":"high","bullets":["Completed distribution of all shares of subsidiary Alset Real Estate Holdings Inc. to shareholders on August 18, 2025.","Aggregate fair market value of distributed assets approximately $34.8 million as of distribution date.","Shareholders received one share of Alset RE for each common share held as of August 15, 2025 record date.","Pro forma shows company retains only $5,912 cash and no other assets or liabilities after distribution."],"consensus_eps_estimate":null,"consensus_eps_actual":null,"consensus_revenue_estimate":null,"consensus_revenue_actual":null,"consensus_period":null,"consensus_source":null,"sentiment":"neutral","materiality_score":0.9,"calibrated_materiality_score":0.9,"market_cap_usd":0.0,"market_cap_bucket":"microcap","market_cap_source":"finnhub_profile2","market_cap_as_of_date":"2026-05-28","daily_digest_date":null,"daily_digest_url":null,"daily_digest_rank":null},{"id":137606,"accession_number":"0001641172-25-025159","cik":1503658,"company_name":"Winning Catering Group, Inc.","ticker":"WNHK","form_type":"8-K","filed_at":"2025-08-22T23:59:59+00:00","items":["5.03","9.01"],"status":"ready","headline":"LiquidValue Development increases authorized common shares from 1B to 5B","summary_kind":"llm","event_type":"other_material","confidence":"high","bullets":["Authorized voting common shares increased from 1,000,000,000 to 5,000,000,000.","Stockholder written consent approved the amendment on July 10, 2025.","Certificate of Amendment filed with Nevada Secretary of State on August 20, 2025, effective same date."],"consensus_eps_estimate":null,"consensus_eps_actual":null,"consensus_revenue_estimate":null,"consensus_revenue_actual":null,"consensus_period":null,"consensus_source":null,"sentiment":"neutral","materiality_score":0.5,"calibrated_materiality_score":0.5,"market_cap_usd":0.0,"market_cap_bucket":"microcap","market_cap_source":"finnhub_profile2","market_cap_as_of_date":"2026-05-28","daily_digest_date":null,"daily_digest_url":null,"daily_digest_rank":null},{"id":137605,"accession_number":"0001641172-25-024180","cik":1503658,"company_name":"Winning Catering Group, Inc.","ticker":"WNHK","form_type":"8-K","filed_at":"2025-08-14T23:59:59+00:00","items":["8.01","9.01"],"status":"ready","headline":"LiquidValue Development declares pro rata dividend of Alset Real Estate Holdings shares","summary_kind":"llm","event_type":"dividend","confidence":"high","bullets":["Record date Aug 15, 2025; payment date Aug 18, 2025.","Each shareholder receives one share of Alset Real Estate Holdings for each share of LiquidValue owned.","Total of 704,043,324 shares of Alset common stock to be distributed.","Dividend covers all issued and outstanding shares of the wholly owned subsidiary Alset Real Estate Holdings Inc."],"consensus_eps_estimate":null,"consensus_eps_actual":null,"consensus_revenue_estimate":null,"consensus_revenue_actual":null,"consensus_period":null,"consensus_source":null,"sentiment":"neutral","materiality_score":0.55,"calibrated_materiality_score":0.55,"market_cap_usd":0.0,"market_cap_bucket":"microcap","market_cap_source":"finnhub_profile2","market_cap_as_of_date":"2026-05-28","daily_digest_date":null,"daily_digest_url":null,"daily_digest_rank":null},{"id":137604,"accession_number":"0001641172-25-022601","cik":1503658,"company_name":"Winning Catering Group, Inc.","ticker":"WNHK","form_type":"8-K","filed_at":"2025-08-07T23:59:59+00:00","items":["1.01","9.01"],"status":"ready","headline":"LiquidValue transfers operating assets to subsidiary as step toward reverse merger; existing holders to retain 15%","summary_kind":"llm","event_type":"other_material","confidence":"high","bullets":["Contribution Agreement dated Aug 1, 2025: LiquidValue transfers 5,000 Alset EHome shares to wholly-owned Alset Real Estate Holdings in exchange for 704,043,224 shares of the transferee.","Part of restructuring plan: existing assets moved to new entity, then reverse merger with new business; current stockholders will own 15% of the combined company post-close.","Transaction closed on Aug 1, 2025; Alset Real Estate Holdings shares to be distributed pro rata to LiquidValue stockholders.","Board believes restructuring will enhance shareholder value and support long-term growth.","Company previously disclosed restructuring plan in June 2025; this agreement is a key step."],"consensus_eps_estimate":null,"consensus_eps_actual":null,"consensus_revenue_estimate":null,"consensus_revenue_actual":null,"consensus_period":null,"consensus_source":null,"sentiment":"negative","materiality_score":0.75,"calibrated_materiality_score":0.75,"market_cap_usd":0.0,"market_cap_bucket":"microcap","market_cap_source":"finnhub_profile2","market_cap_as_of_date":"2026-05-28","daily_digest_date":null,"daily_digest_url":null,"daily_digest_rank":null},{"id":137603,"accession_number":"0001641172-25-017592","cik":1503658,"company_name":"Winning Catering Group, Inc.","ticker":"WNHK","form_type":"8-K","filed_at":"2025-07-02T23:59:59+00:00","items":["4.01","9.01"],"status":"ready","headline":"LiquidValue Development Inc. dismisses Grassi & Co., CPAs, and engages HTL International, LLC as new auditor.","summary_kind":"llm","event_type":"other_material","confidence":"high","bullets":["On July 2, 2025, the Board of Directors dismissed Grassi & Co., CPAs, P.C. as its independent registered public accounting firm.","Grassi's audit reports on the Company's financial statements for the years ended December 31, 2024 and 2023 were unqualified with no adverse opinion or disclaimer.","During the year ended December 31, 2024 and subsequent interim period, there were no disagreements or reportable events with Grassi.","On July 2, 2025, the Company engaged HTL International, LLC as its independent registered public accounting firm for fiscal year ending December 31, 2025.","The Company had not consulted HTL regarding application of accounting principles or audit opinions prior to engagement."],"consensus_eps_estimate":null,"consensus_eps_actual":null,"consensus_revenue_estimate":null,"consensus_revenue_actual":null,"consensus_period":null,"consensus_source":null,"sentiment":"neutral","materiality_score":0.6,"calibrated_materiality_score":0.6,"market_cap_usd":0.0,"market_cap_bucket":"microcap","market_cap_source":"finnhub_profile2","market_cap_as_of_date":"2026-05-28","daily_digest_date":null,"daily_digest_url":null,"daily_digest_rank":null},{"id":154972,"accession_number":"0001641172-25-013850","cik":1503658,"company_name":"Winning Catering Group, Inc.","ticker":"WNHK","form_type":"8-K","filed_at":"2025-06-05T23:59:59+00:00","items":["1.01","3.02","9.01"],"status":"ready","headline":"Reverse merger: LiquidValue to acquire Hong Kong noodle chain Wing Nin via stock issuance","summary_kind":"llm","event_type":"m_and_a","confidence":"high","bullets":["LiquidValue will spin off existing assets to current stockholders, then merge with Winning Catering Management (Wing Nin brand).","Post-merger, Winning Holdings will own 80% of the company; existing shareholders retain 15%; PTGL owns 5%.","Wing Nin operates 11 Hong Kong locations, known for cart noodles with customizable bowls and spicy curry sauce.","Public Company will issue 3,754,897,728 shares to Winning Holdings and 234,681,108 shares to PTGL at closing."],"consensus_eps_estimate":null,"consensus_eps_actual":null,"consensus_revenue_estimate":null,"consensus_revenue_actual":null,"consensus_period":null,"consensus_source":null,"sentiment":"neutral","materiality_score":0.85,"calibrated_materiality_score":0.85,"market_cap_usd":0.0,"market_cap_bucket":"microcap","market_cap_source":"finnhub_profile2","market_cap_as_of_date":"2026-05-28","daily_digest_date":null,"daily_digest_url":null,"daily_digest_rank":null},{"id":190469,"accession_number":"0001493152-24-050431","cik":1503658,"company_name":"Winning Catering Group, Inc.","ticker":"WNHK","form_type":"8-K","filed_at":"2024-12-17T23:59:59+00:00","items":["2.01"],"status":"ready","headline":"LiquidValue Development subsidiary sells 63 residential lots near Houston for $3.9M","summary_kind":"llm","event_type":"m_and_a","confidence":"high","bullets":["Alset EHome Inc. sold 63 single-family lots in Alset Villas near Houston, Texas to Century Land Holdings of Texas, LLC.","Total consideration (purchase price plus community enhancement fees, net of expenses) was approximately $3.9 million.","Sale closed on December 16, 2024, under a contract dated November 13, 2023.","Company is LiquidValue Development Inc. (ticker not specified in filing)."],"consensus_eps_estimate":null,"consensus_eps_actual":null,"consensus_revenue_estimate":null,"consensus_revenue_actual":null,"consensus_period":null,"consensus_source":null,"sentiment":"neutral","materiality_score":0.6,"calibrated_materiality_score":0.6,"market_cap_usd":0.0,"market_cap_bucket":"microcap","market_cap_source":"finnhub_profile2","market_cap_as_of_date":"2026-05-28","daily_digest_date":null,"daily_digest_url":null,"daily_digest_rank":null},{"id":190468,"accession_number":"0001493152-24-041141","cik":1503658,"company_name":"Winning Catering Group, Inc.","ticker":"WNHK","form_type":"8-K","filed_at":"2024-10-15T23:59:59+00:00","items":["2.01"],"status":"ready","headline":"LiquidValue Development sells 72 lots in Magnolia, TX for ~$3.9M","summary_kind":"llm","event_type":"other_material","confidence":"high","bullets":["Seller: 150 CCM Black Oak Ltd. (wholly owned subsidiary of LiquidValue Development Inc.).","Buyer: Century Land Holdings of Texas, LLC; closed October 10, 2024.","72 single-family residential lots sold in Lakes at Black Oak community.","Aggregate purchase price plus community enhancement fees minus expenses totaled ~$3.9 million.","Contract originally dated November 13, 2023, as previously disclosed."],"consensus_eps_estimate":null,"consensus_eps_actual":null,"consensus_revenue_estimate":null,"consensus_revenue_actual":null,"consensus_period":null,"consensus_source":null,"sentiment":"neutral","materiality_score":0.5,"calibrated_materiality_score":0.5,"market_cap_usd":0.0,"market_cap_bucket":"microcap","market_cap_source":"finnhub_profile2","market_cap_as_of_date":"2026-05-28","daily_digest_date":null,"daily_digest_url":null,"daily_digest_rank":null},{"id":206964,"accession_number":"0001493152-24-026364","cik":1503658,"company_name":"Winning Catering Group, Inc.","ticker":"WNHK","form_type":"8-K","filed_at":"2024-07-05T23:59:59+00:00","items":["2.01"],"status":"ready","headline":"LiquidValue sells 70 residential lots in Magnolia, TX for ~$3.8M","summary_kind":"llm","event_type":"other_material","confidence":"high","bullets":["Subsidiary 150 CCM Black Oak Ltd. sold 70 single-family lots in the Lakes at Black Oak community.","Buyer: Century Land Holdings of Texas, LLC; aggregate price plus fees minus expenses totaled ~$3.8M.","Transaction closed on July 1, 2024; proceeds include per-lot price and community enhancement fees."],"consensus_eps_estimate":null,"consensus_eps_actual":null,"consensus_revenue_estimate":null,"consensus_revenue_actual":null,"consensus_period":null,"consensus_source":null,"sentiment":"neutral","materiality_score":0.4,"calibrated_materiality_score":0.4,"market_cap_usd":0.0,"market_cap_bucket":"microcap","market_cap_source":"finnhub_profile2","market_cap_as_of_date":"2026-05-28","daily_digest_date":null,"daily_digest_url":null,"daily_digest_rank":null},{"id":243597,"accession_number":"0001493152-24-001964","cik":1503658,"company_name":"Winning Catering Group, Inc.","ticker":"WNHK","form_type":"8-K","filed_at":"2024-01-10T23:59:59+00:00","items":["2.01"],"status":"ready","headline":"LiquidValue Development sells 95 residential lots in Magnolia, TX for ~$5M","summary_kind":"llm","event_type":"other_material","confidence":"high","bullets":["Sold 95 single-family detached lots in 'Lakes at Black Oak' community to VPDHL LABO LB LLC.","Aggregate purchase price plus community enhancement fees, net expenses, totaled $5,033,390.04.","Sale closed on January 4, 2024; seller was wholly owned subsidiary 150 CCM Black Oak Ltd.","Proceeds from sale used for general corporate purposes."],"consensus_eps_estimate":null,"consensus_eps_actual":null,"consensus_revenue_estimate":null,"consensus_revenue_actual":null,"consensus_period":null,"consensus_source":null,"sentiment":"neutral","materiality_score":0.6,"calibrated_materiality_score":0.6,"market_cap_usd":0.0,"market_cap_bucket":"microcap","market_cap_source":"finnhub_profile2","market_cap_as_of_date":"2026-05-28","daily_digest_date":null,"daily_digest_url":null,"daily_digest_rank":null},{"id":261009,"accession_number":"0001493152-23-041888","cik":1503658,"company_name":"Winning Catering Group, Inc.","ticker":"WNHK","form_type":"8-K","filed_at":"2023-11-17T23:59:59+00:00","items":["1.01","9.01"],"status":"ready","headline":"LiquidValue Development subsidiary agrees to sell 205 residential lots in Texas for $11.2 million","summary_kind":"llm","event_type":"other_material","confidence":"high","bullets":["Aggregate purchase price and community enhancement fees total $11,172,500 across two agreements.","Subsidiary 150 CCM Black Oak Ltd. to sell 142 lots in Section 4 of Lakes at Black Oak and 63 lots in Alset Villas to Century Land Holdings of Texas, LLC.","First 70 Section 4 lots expected to close in December 2023; remaining lots in early 2024.","Buyer has inspection period until December 22, 2023, and may terminate if property is unsuitable.","Seller will complete lot development at its own cost prior to each closing."],"consensus_eps_estimate":null,"consensus_eps_actual":null,"consensus_revenue_estimate":null,"consensus_revenue_actual":null,"consensus_period":null,"consensus_source":null,"sentiment":"positive","materiality_score":0.7,"calibrated_materiality_score":0.7,"market_cap_usd":0.0,"market_cap_bucket":"microcap","market_cap_source":"finnhub_profile2","market_cap_as_of_date":"2026-05-28","daily_digest_date":null,"daily_digest_url":null,"daily_digest_rank":null},{"id":316864,"accession_number":"0001493152-23-002041","cik":1503658,"company_name":"Winning Catering Group, Inc.","ticker":"WNHK","form_type":"8-K","filed_at":"2023-01-20T23:59:59+00:00","items":["2.01","9.01"],"status":"ready","headline":"LiquidValue Development completes sale of 112 single-family homes for $26.25M to related party Alset Inc.","summary_kind":"llm","event_type":"m_and_a","confidence":"high","bullets":["Total consideration of $26,250,933 includes debt forgiveness of $13,900,000, promissory note of $11,350,933, and $1,000,000 cash.","The sold subsidiary, American Home REIT Inc., owned 112 single-family rental homes; purchase price equaled book value as of Nov. 30, 2022.","Pro forma 2022 net loss attributable to common stockholders improves from $(2.31M) to $(0.77M) after disposition.","Transaction is with Alset Inc., which indirectly owns ~99.9% of LiquidValue; Chan Heng Fai is chairman/CEO of both entities.","Pro forma balance sheet reduces real estate assets by $26.1M and note payables by $13.9M, with $11.35M promissory note receivable."],"consensus_eps_estimate":null,"consensus_eps_actual":null,"consensus_revenue_estimate":null,"consensus_revenue_actual":null,"consensus_period":null,"consensus_source":null,"sentiment":"neutral","materiality_score":0.8,"calibrated_materiality_score":0.8,"market_cap_usd":0.0,"market_cap_bucket":"microcap","market_cap_source":"finnhub_profile2","market_cap_as_of_date":"2026-05-28","daily_digest_date":null,"daily_digest_url":null,"daily_digest_rank":null},{"id":335115,"accession_number":"0001493152-22-035573","cik":1503658,"company_name":"Winning Catering Group, Inc.","ticker":"WNHK","form_type":"8-K","filed_at":"2022-12-15T23:59:59+00:00","items":["1.01","9.01"],"status":"ready","headline":"LiquidValue Development subsidiary to sell 112 rental homes to Alset Inc. for $26.25M","summary_kind":"llm","event_type":"m_and_a","confidence":"high","bullets":["Alset EHome Inc., a subsidiary, will sell entities owning 112 single-family rental homes to Alset Inc.","Total consideration $26,250,933: debt forgiveness $13.9M, promissory note $11,350,933, cash $1,000,000.","Purchase price equals book value of the subsidiary as of November 30, 2022.","Closing subject to approval of stockholders of Alset International Limited.","Transaction is with related parties; Chan Heng Fai is Chairman/CEO of all three entities."],"consensus_eps_estimate":null,"consensus_eps_actual":null,"consensus_revenue_estimate":null,"consensus_revenue_actual":null,"consensus_period":null,"consensus_source":null,"sentiment":"neutral","materiality_score":0.75,"calibrated_materiality_score":0.75,"market_cap_usd":0.0,"market_cap_bucket":"microcap","market_cap_source":"finnhub_profile2","market_cap_as_of_date":"2026-05-28","daily_digest_date":null,"daily_digest_url":null,"daily_digest_rank":null},{"id":335114,"accession_number":"0001493152-22-034353","cik":1503658,"company_name":"Winning Catering Group, Inc.","ticker":"WNHK","form_type":"8-K","filed_at":"2022-12-02T23:59:59+00:00","items":["1.01","9.01"],"status":"ready","headline":"LiquidValue Development amends lot sale agreement: 242 lots reduced to 131","summary_kind":"llm","event_type":"other_material","confidence":"high","bullets":["Amendment reduces lots to ~131 from 242 in the Lakes at Black Oak community in Magnolia, Texas.","Seller is a wholly owned subsidiary of LiquidValue Development Inc.; buyer is Century Land Holdings of Texas, LLC.","Closing remains subject to conditions and seller's development and improvement obligations."],"consensus_eps_estimate":null,"consensus_eps_actual":null,"consensus_revenue_estimate":null,"consensus_revenue_actual":null,"consensus_period":null,"consensus_source":null,"sentiment":"neutral","materiality_score":0.5,"calibrated_materiality_score":0.5,"market_cap_usd":0.0,"market_cap_bucket":"microcap","market_cap_source":"finnhub_profile2","market_cap_as_of_date":"2026-05-28","daily_digest_date":null,"daily_digest_url":null,"daily_digest_rank":null},{"id":335113,"accession_number":"0001493152-22-030373","cik":1503658,"company_name":"Winning Catering Group, Inc.","ticker":"WNHK","form_type":"8-K","filed_at":"2022-11-03T23:59:59+00:00","items":["1.01","9.01"],"status":"ready","headline":"LiquidValue Development subsidiary inks $12.9M lot sale contract in Texas","summary_kind":"llm","event_type":"other_material","confidence":"high","bullets":["150 CCM Black Oak Ltd, wholly owned subsidiary, agreed to sell 242 residential lots in Magnolia, TX for ~$12.9M.","Buyer Century Land Holdings of Texas LLC to purchase 132 lots by Dec 2022, remainder through 2023.","Buyer has 30-day inspection period and may decline; seller must complete development before closings."],"consensus_eps_estimate":null,"consensus_eps_actual":null,"consensus_revenue_estimate":null,"consensus_revenue_actual":null,"consensus_period":null,"consensus_source":null,"sentiment":"neutral","materiality_score":0.7,"calibrated_materiality_score":0.7,"market_cap_usd":0.0,"market_cap_bucket":"microcap","market_cap_source":"finnhub_profile2","market_cap_as_of_date":"2026-05-28","daily_digest_date":null,"daily_digest_url":null,"daily_digest_rank":null},{"id":352552,"accession_number":"0001493152-22-025984","cik":1503658,"company_name":"Winning Catering Group, Inc.","ticker":"WNHK","form_type":"8-K","filed_at":"2022-09-15T23:59:59+00:00","items":["5.02"],"status":"ready","headline":"Director and Secretary Conn Flanigan resigns from LiquidValue Development","summary_kind":"llm","event_type":"leadership","confidence":"high","bullets":["Conn Flanigan resigned as director and secretary effective September 14, 2022.","Resignation not due to any disagreement with company operations, policies, or practices.","No replacement for Flanigan's board or secretary roles has been announced."],"consensus_eps_estimate":null,"consensus_eps_actual":null,"consensus_revenue_estimate":null,"consensus_revenue_actual":null,"consensus_period":null,"consensus_source":null,"sentiment":"neutral","materiality_score":0.4,"calibrated_materiality_score":0.4,"market_cap_usd":0.0,"market_cap_bucket":"microcap","market_cap_source":"finnhub_profile2","market_cap_as_of_date":"2026-05-28","daily_digest_date":null,"daily_digest_url":null,"daily_digest_rank":null},{"id":407134,"accession_number":"0001654954-21-013510","cik":1503658,"company_name":"Winning Catering Group, Inc.","ticker":"WNHK","form_type":"8-K","filed_at":"2021-12-23T23:59:59+00:00","items":["4.01","9.01"],"status":"ready","headline":"LiquidValue Development dismisses B&V, appoints Grassi as auditor","summary_kind":"llm","event_type":"other","confidence":"high","bullets":["Dismissed Briggs & Veselka Co. as independent auditor on Dec 21, 2021, with no disagreements or reportable events.","Engaged Grassi & Co., CPAs, P.C. on Dec 22, 2021 for fiscal year ending Dec 31, 2021.","No prior consultations with Grassi on accounting principles or audit matters."],"consensus_eps_estimate":null,"consensus_eps_actual":null,"consensus_revenue_estimate":null,"consensus_revenue_actual":null,"consensus_period":null,"consensus_source":null,"sentiment":"neutral","materiality_score":0.2,"calibrated_materiality_score":0.2,"market_cap_usd":0.0,"market_cap_bucket":"microcap","market_cap_source":"finnhub_profile2","market_cap_as_of_date":"2026-05-28","daily_digest_date":null,"daily_digest_url":null,"daily_digest_rank":null}],"next_cursor":null}