---
schema_version: "secwatch.filing_event.v1"
accession: "0001641172-25-025244"
form_type: "8-K"
ticker: "WNHK"
cik: "0001503658"
company_name: "Winning Catering Group, Inc."
filed_at: "2025-08-22T23:59:59+00:00"
generated_at: "2026-05-17T10:33:03.288116+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.9
calibrated_materiality_score: 0.9
confidence: "high"
source: SEC EDGAR
---

# LiquidValue Development distributes all assets as stock dividend worth $34.8M

## Summary
- 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.

## SEC filing metadata
- accession: 0001641172-25-025244
- form_type: 8-K
- ticker: WNHK
- cik: 0001503658
- company_name: Winning Catering Group, Inc.
- filed_at: 2025-08-22T23:59:59+00:00
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.9
- calibrated_materiality_score: 0.9
- confidence: high
- sec_items: 2.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1503658/000164117225025244/0001641172-25-025244-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1503658/000164117225025244/form8-k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001641172-25-025244
- JSON: https://secwatch.observer/filing/0001641172-25-025244.json
- Plain text: https://secwatch.observer/filing/0001641172-25-025244.txt

## Key facts
- M&A Transactions
  Winning Catering Group, Inc. completed a disposition (closed 2025-08-18).
  - Action: disposition
  - Closing: 2025-08-18
  source text: On August 18, 2025, LiquidValue Development Inc. (the “Company”) completed the distribution of substantially all of its assets to holders of the Company’s common stock as of August 15, 2025 (the “Record Date”), in the form of a one-time special dividend (the “Distribution”).
  evidence_url: https://www.sec.gov/Archives/edgar/data/1503658/000164117225025244/0001641172-25-025244-index.htm

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.