{"filing": {"accession": "0001683168-26-002488", "cik": "0001753391", "ticker": "QSJC", "company_name": "TANCHENG GROUP CO., LTD.", "form_type": "10-K", "filing_type": "10-K", "filing_date": "2026-03-31", "accepted_datetime": null, "acceptance_datetime": null, "accepted_at": null, "primary_doc_url": "https://www.sec.gov/Archives/edgar/data/1753391/000168316826002488/0001683168-26-002488-index.htm", "filing_url": "https://www.sec.gov/Archives/edgar/data/1753391/000168316826002488/0001683168-26-002488-index.htm", "period_of_report": "2025-12-31"}, "html_url": "/api/filings/000168316826002488/stream", "exhibits": [{"exhibit_number": "4.1", "exhibit_type": "4", "description": "Description of Securities Registered Pursuant to Section 12 of the Exchange Act", "filename": "tancheng_ex0401.htm", "edgar_url": "https://www.sec.gov/Archives/edgar/data/1753391/000168316826002488/tancheng_ex0401.htm", "category": "debt", "incorporated_by_reference": false}, {"exhibit_number": "31.1", "exhibit_type": "31", "description": "Certifications of Chief Executive Officer Pursuant to Section 302 of the Sarbanes-Oxley Act of 2002", "filename": "tancheng_ex3101.htm", "edgar_url": "https://www.sec.gov/Archives/edgar/data/1753391/000168316826002488/tancheng_ex3101.htm", "category": "other", "incorporated_by_reference": false}, {"exhibit_number": "31.2", "exhibit_type": "31", "description": "Certifications of Chief Financial Officer Pursuant to Section 302 of the Sarbanes-Oxley Act of 2002", "filename": "tancheng_ex3102.htm", "edgar_url": "https://www.sec.gov/Archives/edgar/data/1753391/000168316826002488/tancheng_ex3102.htm", "category": "other", "incorporated_by_reference": false}, {"exhibit_number": "32.1", "exhibit_type": "32", "description": "Certifications of Chief Executive Officer Pursuant to Section 906 of the Sarbanes-Oxley Act of 2002", "filename": "tancheng_ex3201.htm", "edgar_url": "https://www.sec.gov/Archives/edgar/data/1753391/000168316826002488/tancheng_ex3201.htm", "category": "other", "incorporated_by_reference": false}, {"exhibit_number": "32.2", "exhibit_type": "32", "description": "Certifications of Chief Financial Officer Pursuant to Section 906 of the Sarbanes-Oxley Act of 2002", "filename": "tancheng_ex3202.htm", "edgar_url": "https://www.sec.gov/Archives/edgar/data/1753391/000168316826002488/tancheng_ex3202.htm", "category": "other", "incorporated_by_reference": false}, {"exhibit_number": "3.1", "exhibit_type": "3", "description": "Articles of Incorporation of the registrant (incorporated by reference to Exhibit 3.1 to the registrant\u2019s Form S-1 filed on December 14, 2018)", "filename": "", "edgar_url": "https://www.sec.gov/Archives/edgar/data/1753391/000175339118000002/f3.1articlesofincorporation.htm", "category": "incorporation", "incorporated_by_reference": true}, {"exhibit_number": "3.2", "exhibit_type": "3", "description": "Certificate of Amendment to Articles of Incorporation of the registrant filed with the Secretary of State of State of Nevada on October 17, 2022 (incorporated by reference to Exhibit 3.1 to the registrant\u2019s Current Report on Form 8-K filed on December 13, 2022)", "filename": "", "edgar_url": "https://www.sec.gov/Archives/edgar/data/1753391/000168316822008375/bigeon_ex0301.htm", "category": "incorporation", "incorporated_by_reference": true}, {"exhibit_number": "3.3", "exhibit_type": "3", "description": "Certificate of Amendment to Articles of Incorporation filed with the Secretary of State of Nevada on April 11, 2023 (incorporated by reference to Exhibit 3.1 to the registrant\u2019s Current Report on Form 8-K filed on April 21, 2023)", "filename": "", "edgar_url": "https://www.sec.gov/Archives/edgar/data/1753391/000168316823002569/tancheng_ex0301.htm", "category": "incorporation", "incorporated_by_reference": true}, {"exhibit_number": "3.4", "exhibit_type": "3", "description": "Bylaws of the registrant (incorporated by reference to Exhibit 3.2 to the registrant\u2019s Form S-1 filed on December 14, 2018)", "filename": "", "edgar_url": "https://www.sec.gov/Archives/edgar/data/1753391/000175339118000002/f3.2bylaws.htm", "category": "incorporation", "incorporated_by_reference": true}, {"exhibit_number": "10.1", "exhibit_type": "10", "description": "Stock Purchase Agreement by and between Olegas Tunevicius and Shanxi Qiansui Tancheng Culture Media Co., Ltd., dated August 31, 2022 (incorporated by reference to Exhibit 99.1 to the registrant\u2019s Current Report on Form 8-K filed on September 9, 2022)", "filename": "", "edgar_url": "https://www.sec.gov/Archives/edgar/data/1753391/000175339122000014/stockpurchase_agt.htm", "category": "contracts", "incorporated_by_reference": true}, {"exhibit_number": "10.2", "exhibit_type": "10", "description": "Contribution Agreement, dated March 14, 2023, among Zhan Jue Cheng Limited, Zhang Caixia Limited, and the registrant. (incorporated by reference to Exhibit 2.1 to the registrant\u2019s Current Report on Form 8-K filed on March 24, 2023)", "filename": "", "edgar_url": "https://www.sec.gov/Archives/edgar/data/1753391/000168316823001715/tancheng_ex0201.htm", "category": "contracts", "incorporated_by_reference": true}, {"exhibit_number": "19.1", "exhibit_type": "19", "description": "Insider Trading Policy (incorporated by reference to Exhibit 19.1 to the registrant\u2019s Annual Report on Form 10-K for the fiscal year ended December 31, 2024 filed on March 26, 2025)", "filename": "", "edgar_url": "https://www.sec.gov/Archives/edgar/data/1753391/000168316825001892/tancheng_ex1901.htm", "category": "other", "incorporated_by_reference": true}], "sections": [{"section_name": "item_1", "section_title": "Business", "start_position": 4570, "end_position": 4591}, {"section_name": "item_1a", "section_title": "Risk Factors", "start_position": 4591, "end_position": 4618}, {"section_name": "item_1b", "section_title": "Unresolved Staff Comments", "start_position": 4618, "end_position": 4658}, {"section_name": "item_1c", "section_title": "Cybersecurity", "start_position": 4658, "end_position": 4684}, {"section_name": "item_2", "section_title": "Properties", "start_position": 4684, "end_position": 4708}, {"section_name": "item_3", "section_title": "Legal Proceedings", "start_position": 4708, "end_position": 4739}, {"section_name": "item_4", "section_title": "Mine Safety Disclosures", "start_position": 4739, "end_position": 4783}, {"section_name": "item_5", "section_title": "Market for Registrant's Common Equity", "start_position": 4799, "end_position": 4945}, {"section_name": "item_7", "section_title": "Management's Discussion and Analysis", "start_position": 4945, "end_position": 5044}, {"section_name": "item_7a", "section_title": "Quantitative and Qualitative Disclosures", "start_position": 5044, "end_position": 5117}, {"section_name": "item_8", "section_title": "Financial Statements", "start_position": 5117, "end_position": 5272}, {"section_name": "item_9a", "section_title": "Controls and Procedures", "start_position": 5272, "end_position": 5310}, {"section_name": "item_9b", "section_title": "Other Information", "start_position": 5310, "end_position": 5430}, {"section_name": "item_10", "section_title": "Directors and Executive Officers", "start_position": 5447, "end_position": 5516}, {"section_name": "item_11", "section_title": "Executive Compensation", "start_position": 5516, "end_position": 5553}, {"section_name": "item_12", "section_title": "Security Ownership", "start_position": 5553, "end_position": 5662}, {"section_name": "item_13", "section_title": "Certain Relationships", "start_position": 5662, "end_position": 5810}, {"section_name": "item_15", "section_title": "Exhibits and Financial Statement Schedules", "start_position": 5822, "end_position": 5876}, {"section_name": "item_16", "section_title": "Form 10-K Summary", "start_position": 5876, "end_position": 236433}], "tables": [{"table_index": 0, "table_type": "text", "caption": null, "header_text": "Nevada38-4086827"}, {"table_index": 1, "table_type": "text", "caption": null, "header_text": "Title of each classTrading Symbol(s)Name of each exchange on which registered"}, {"table_index": 2, "table_type": "text", "caption": null, "header_text": "Large Accelerated Filer\u2610Accelerated Filer\u2610"}, {"table_index": 4, "table_type": "exhibit_index", "caption": null, "header_text": "PART I"}, {"table_index": 6, "table_type": "text", "caption": null, "header_text": "\u00b7\u201cwe,\u201d \u201cus,\u201d \u201cour,\u201d \u201cthe Company\u201d or \u201cour company,\u201d are to the combined business of Tancheng Group Co., Ltd., a Nevada corporation, and its subsidiaries;"}, {"table_index": 9, "table_type": "exhibit_index", "caption": null, "header_text": "License/Permit/Approval/PermissionBusiness License"}, {"table_index": 13, "table_type": "financial", "caption": null, "header_text": "\u00b7Because all of the Company\u2019s operations are in China, the Company\u2019s business is subject to the complex and rapidly evolving laws and regulations there. The Chinese government may exercise significant"}, {"table_index": 17, "table_type": "exhibit_index", "caption": null, "header_text": "\u00b7Explore and develop \u201cJue Cheng\u201d culture. The Company plans to invest in research and development to better understand the \u201cJue Cheng\u201d culture, including its history, traditions, and symbolism. This c"}, {"table_index": 19, "table_type": "text", "caption": null, "header_text": "\u00b7Strategic location near a natural reserve. The Company\u2019s location near PangQuanGou National Nature Reserve in Jiaocheng County, Shanxi Province, China, provides a unique competitive advantage. The be"}, {"table_index": 22, "table_type": "exhibit_index", "caption": null, "header_text": "\u00b7Company website. To optimize the Company website\u2019s impact, the Company plans to assign dedicated personnel to manage website maintenance and updates in real-time. In addition, the Company intends to "}, {"table_index": 24, "table_type": "text", "caption": null, "header_text": "\u00b7price;"}, {"table_index": 25, "table_type": "text", "caption": null, "header_text": "Function:"}, {"table_index": 27, "table_type": "financial", "caption": null, "header_text": "\u00b7Delay or impede the Company\u2019s development,"}, {"table_index": 32, "table_type": "exhibit_index", "caption": null, "header_text": "(i)require submission of relevant materials that contain a filing report and a legal opinion, providing truthful, accurate and complete information on matters including but not limited to the sharehol"}, {"table_index": 41, "table_type": "text", "caption": null, "header_text": "\u00b7introduce new products and services;"}, {"table_index": 51, "table_type": "financial", "caption": null, "header_text": "20252024(Decrease)Increase"}, {"table_index": 53, "table_type": "financial", "caption": null, "header_text": "As of December 31,"}, {"table_index": 54, "table_type": "financial", "caption": null, "header_text": "For the year ended December 31,"}, {"table_index": 57, "table_type": "financial", "caption": null, "header_text": "ContentsPage(s)"}, {"table_index": 61, "table_type": "financial", "caption": null, "header_text": ""}, {"table_index": 63, "table_type": "financial", "caption": null, "header_text": ""}, {"table_index": 65, "table_type": "financial", "caption": null, "header_text": ""}, {"table_index": 67, "table_type": "financial", "caption": null, "header_text": ""}, {"table_index": 73, "table_type": "financial", "caption": null, "header_text": "\u00b7The Company will obtain financial support from the related parties."}, {"table_index": 85, "table_type": "financial", "caption": null, "header_text": "(i)identification of the goods and services in the contract;"}, {"table_index": 89, "table_type": "text", "caption": null, "header_text": "Schedule of exchange rates"}, {"table_index": 101, "table_type": "financial", "caption": null, "header_text": "Schedule of revenue concentration"}, {"table_index": 103, "table_type": "text", "caption": null, "header_text": "Schedule of purchase concentration"}, {"table_index": 112, "table_type": "text", "caption": null, "header_text": "Schedule of inventories"}, {"table_index": 118, "table_type": "financial", "caption": null, "header_text": "Schedule of reconciliation of tax expense"}, {"table_index": 122, "table_type": "text", "caption": null, "header_text": "Schedule of net operating tax loss carried forward"}, {"table_index": 125, "table_type": "text", "caption": null, "header_text": "Name of related partiesRelationship with the Company"}, {"table_index": 126, "table_type": "text", "caption": null, "header_text": "Schedule of amounts due to related parties"}, {"table_index": 127, "table_type": "financial", "caption": null, "header_text": "(a)Amounts due to Yu Yang represent payments made to vendors on behalf of the Company for operational purposes.\nDuring the years ended December 31, 2025 and 2024, apart from the exchange differences a"}, {"table_index": 138, "table_type": "text", "caption": null, "header_text": "\u00b7the Company\u2019s lack of sufficient financial reporting and accounting personnel with appropriate knowledge of U.S. GAAP and SEC reporting requirements to properly address U.S. GAAP technical accounting"}, {"table_index": 139, "table_type": "exhibit_index", "caption": null, "header_text": "\u00b7we have engaged an outside accounting consultant with significant experience in the preparation of financial statements in conformity with GAAP to assist us in the preparation of our financial statem"}, {"table_index": 142, "table_type": "text", "caption": null, "header_text": "NAMEAGEGENDERPOSITION"}, {"table_index": 160, "table_type": "text", "caption": null, "header_text": "Name and Principal PositionYearSalary($)Bonus($)StockAwards($)Option Awards($)Non-Equity Incentive Plan Compensation ($)All Other Compensation ($)Total($)"}, {"table_index": 162, "table_type": "text", "caption": null, "header_text": "Names of Management and Names of Certain Beneficial Owners (1)Amount and Nature ofBeneficial Ownership(1)"}, {"table_index": 163, "table_type": "text", "caption": null, "header_text": "(1)The number of shares beneficially owned is determined under SEC rules, and the information is not necessarily indicative of beneficial ownership for any other purpose. Under those rules, beneficial"}, {"table_index": 164, "table_type": "text", "caption": null, "header_text": "(3)A total of 4,381,550 shares of common stock are considered to be outstanding on the Reference Date. For each beneficial owner above, any Presently Exercisable securities of such beneficial owner ha"}, {"table_index": 166, "table_type": "text", "caption": null, "header_text": "Name of related partiesRelationship with the Company"}, {"table_index": 167, "table_type": "text", "caption": null, "header_text": "As of December 31,"}, {"table_index": 172, "table_type": "text", "caption": null, "header_text": ""}, {"table_index": 174, "table_type": "exhibit_index", "caption": null, "header_text": "Exhibit\n No.Description"}, {"table_index": 176, "table_type": "exhibit_index", "caption": null, "header_text": "Exhibit\n No.Description"}, {"table_index": 178, "table_type": "text", "caption": null, "header_text": "Date: March\n31, 2026"}, {"table_index": 179, "table_type": "text", "caption": null, "header_text": "SignatureTitleDate"}], "exhibits_pending": false, "cdn_html": true, "response_time_ms": 35}