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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>UNITED STATES</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>SECURITIES AND EXCHANGE COMMISSION</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Washington, D.C. 20549</B></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>FORM 8-K</B></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>CURRENT
REPORT</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Pursuant
to Section 13 OR 15(d) of the Securities Exchange Act of 1934</B></FONT></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Date
of Report (Date of Earliest Event Reported): May 26, 2023&nbsp;</FONT></P>

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    <TD STYLE="font: 12pt/107% Calibri, Helvetica, Sans-Serif; width: 100%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: black 1pt solid"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>WB
                                            Burgers Asia, Inc.</B></FONT></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0.8pt 0 0; text-align: center; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font: 10pt/107% Calibri, Helvetica, Sans-Serif; padding-right: 0.8pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 115%">(Exact
    name of registrant as specified in its charter)</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

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    <TD STYLE="width: 29%; line-height: 107%; font-size: 12pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="width: 1%; line-height: 107%; font-size: 12pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="width: 42%; line-height: 107%; font-size: 12pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="width: 1%; line-height: 107%; font-size: 12pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="width: 27%; line-height: 107%; font-size: 12pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: black 1pt solid; padding-right: 0.8pt; text-align: center; line-height: 107%; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 115%"><B>Nevada</B></FONT></TD>
    <TD STYLE="padding-right: 0.8pt; line-height: 107%; font-size: 11pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: center; line-height: 107%; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>000-56233</B>&nbsp;</FONT></TD>
    <TD STYLE="padding-right: 0.8pt; line-height: 107%; font-size: 11pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: center; line-height: 107%; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>00-0000000</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 0.8pt; text-align: center; line-height: 107%; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 115%">(state
    or other jurisdiction of incorporation)</FONT></TD>
    <TD STYLE="padding-right: 0.8pt; line-height: 107%; font-size: 11pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="padding-right: 0.8pt; text-align: center; line-height: 107%; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 115%">(Commission
    File Number)</FONT></TD>
    <TD STYLE="padding-right: 0.8pt; line-height: 107%; font-size: 11pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="padding-right: 0.8pt; text-align: center; line-height: 107%; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 115%">(IRS
    Employer Identification Number)</FONT></TD></TR>
  </TABLE>
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    <TD STYLE="width: 47%; line-height: 107%; font-size: 12pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="width: 10%; line-height: 107%; font-size: 12pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="width: 43%; line-height: 107%; font-size: 12pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR>
    <TD STYLE="border-bottom: black 1pt solid; vertical-align: top"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>3F
                                            K&rsquo;s Minamiaoyama&nbsp;</B></FONT></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>6-6-20
    Minamiaoyama, Minato-ku,</B></FONT></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Tokyo
    107-0062, Japan</B></FONT></P></TD>
    <TD STYLE="vertical-align: top; padding-right: 0.8pt; line-height: 107%; font-size: 11pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; vertical-align: bottom; padding-right: 0.8pt; text-align: center; line-height: 107%; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>107-0062</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 0.8pt; text-align: center; line-height: 107%; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 115%">(address
    of principal executive offices)</FONT></TD>
    <TD STYLE="padding-right: 0.8pt; line-height: 107%; font-size: 11pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="padding-right: 0.8pt; text-align: center; line-height: 107%; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 115%">(zip
    code)</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

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  <TR>
    <TD STYLE="width: 100%; line-height: 107%; font-size: 12pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: black 1pt solid; padding-right: 0.8pt; text-align: center; line-height: 107%; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>81-90-6002-4978</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 0.8pt; text-align: center; line-height: 107%; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 115%">(registrant&rsquo;s
    telephone number, including area code)</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

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    <TD STYLE="width: 100%; line-height: 107%; font-size: 12pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: black 1pt solid; padding-right: 0.8pt; text-align: center; line-height: 115%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>N/A</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: black 1pt solid; padding-right: 0.8pt; text-align: center; line-height: 107%; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 115%">(former
    name or former mailing address, if changed since last report)</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Check
the appropriate box below if the Form 8-K filing is intended to simultaneousl</FONT>y satisfy the filing obligation of the registrant
under any of the following provisions (see General Instruction A.2. below):</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

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  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 5%; padding-right: 5.4pt; padding-left: 5.4pt; line-height: 107%; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">[ &nbsp;&nbsp;]</FONT></TD>
    <TD STYLE="width: 95%; padding-right: 5.4pt; padding-left: 5.4pt; line-height: 107%; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 115%">Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; line-height: 107%; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">[ &nbsp;&nbsp;]</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; line-height: 107%; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 115%">Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; line-height: 107%; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">[ &nbsp;&nbsp;]</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; line-height: 107%; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 115%">Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; line-height: 107%; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">[ &nbsp;&nbsp;]</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; line-height: 107%; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 115%">Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 11.25pt 0 0; text-align: justify">Indicate by check mark whether the registrant
is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (&sect; 230.405 of this chapter) or Rule 12b-2 of the
Securities Exchange Act of 1934 (&sect;240.12b-2 of this chapter).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 12pt 0 0">Emerging growth company&nbsp;&nbsp;[X]&nbsp;</P>

<P STYLE="font: 10pt Calibri, Helvetica, Sans-Serif; margin: 12pt 0 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">If an
emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying
with any new or revised financial accounting standards provided pursuant to Section&nbsp;13(a) of the Exchange Act.&nbsp;&nbsp;[ &nbsp;&nbsp;]&nbsp;</FONT><FONT STYLE="font-family: Segoe UI Symbol,sans-serif"></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<HR SIZE="3" NOSHADE ALIGN="CENTER" STYLE="width: 100%; color: #A0A0A0">

<P STYLE="font: 10pt/115% Times New Roman, Times, Serif; margin: 0">&nbsp;&nbsp;</P>

<P STYLE="font: 10pt/115% Times New Roman, Times, Serif; margin: 0">&ldquo;We&rdquo;, &ldquo;Us&rdquo;, and or &ldquo;The Company&rdquo;
refer to WB Burgers Asia, Inc., a Nevada Corporation. </P>

<P STYLE="color: rgb(0, 0, 0); font: 10pt Times New Roman, Times, Serif; margin: 0; letter-spacing: normal; word-spacing: 0px; text-align: left; text-indent: 0px">&nbsp;</P>

<P STYLE="color: rgb(0, 0, 0); font: 10pt Times New Roman, Times, Serif; margin: 0; letter-spacing: normal; word-spacing: 0px; text-align: left; text-indent: 0px"><B>Item 4.02 Non-Reliance On Previously Issued Financial Statements Or A Related Audit Report Or Completed Interim Review.</B></P>

<P STYLE="color: rgb(0, 0, 0); font: 10pt Times New Roman, Times, Serif; margin: 0; letter-spacing: normal; word-spacing: 0px; text-align: left; text-indent: 0px">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="background-color: white"><I>Restatement Background</I></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="background-color: white">In August of
2022<I>,&nbsp;</I>the sole director of WB Burgers Asia, Inc.(the &ldquo;Company&rdquo;) was advised by M&amp;K CPAs PLLC
(&ldquo;M&amp;K&rdquo;), its registered independent public accounting firm, that the Company&rsquo;s previously issued financial
statements included in its Annual Reports on Form&nbsp;10-K for the year ended&nbsp;July 31, 2021, should be restated to correct
historical errors related to the recognition of&nbsp; cash received for the sale of shares, the calculation of the fair market value
of shares issued, and classifications due to the recapitalization of the Company.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="background-color: white">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="background-color: white">We determined that we
                                                               would restate such financial statements to correct the accounting errors and also highlight the restatement differences resulting
                                                               from the financial consolidation of the Company and its subsidiaries.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="background-color: white">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="background-color: white">Our forthcoming Form 10-K, for
the year ended July 31, 2022, will include restated audited financial statements at&nbsp;July 31, 2021&nbsp;for the fiscal year
ended&nbsp;July 31, 2021. It will also include the restated impacted amounts within the accompanying footnotes to the
consolidated financial statements.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="background-color: white">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Our forthcoming Form 10-K, for the year ended July 31, 2022, will illustrate
corrections and amendments, from the previously filed report, due to the consolidation of financial reporting to include all activity
of the Company&rsquo;s wholly owned subsidiary, WB Burgers, Japan Co., Ltd (&ldquo;WBBJ&rdquo;). WBBJ became a wholly owned subsidiary
of the Company in September of 2021, after the preparation of the previous Form 10-K for the year ended July 31, 2021.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="background-color: white">The below misstatements have been
discussed with BF Borgers CPA PC, our former independent registered public accountants, and our current independent registered public
accountants, M&amp;K CPAs PLLC. Both our prior and current independent registered public accountants were provided a copy of the disclosures
made herein and were given the opportunity, no later than the day of filing this Current Report on Form 8-K, to review the aforementioned
misstatements/ errors and provide us a letter stating whether or not they agree with the above. We will attach any letter we receive as
an exhibit to an Amended Form 8-K within two business days of receipt.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Description
                                            <FONT STYLE="background-color: white">of misstatements </FONT></I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</FONT> <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Recognition
of cash received for the sale of shares and recording of the related issuance of shares</FONT></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="background-color: white">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="background-color: white">We recorded adjustments for
cash received for the sale of common shares that was incorrectly recognized. On July 1, 2021, cash for the purchase of 9,090,909
shares of common stock was received by related party, White Knight Co., Ltd. and was not held by the Company, via its subsidiary,
until September 2021. Additionally, these shares were not issued to the purchaser on July 1, 2021 as previously reported but were
issued after the fiscal year end, in October 2021.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="background-color: white">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(2) <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Recognition of financial activity of wholly owned subsidiary</FONT></FONT></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="background-color: white">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="background-color: white">We recorded adjustments made to the
financial statements due to the consolidation of financial information with our wholly owned subsidiary. </FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(3)</FONT> <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Adjustment
to the fair market value of shares issued as compensation</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="background-color: white">We recorded an adjustment to the&nbsp;value
of 1,000,000 shares of Series A preferred shares issued as compensation due to the adoption of a third party evaluation of those shares,
which differed from our previous valuation.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="background-color: white">(4)
Retroactive restatements of shares cancelled and returned and shares exchanged in merger and reorganization </FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="background-color: white">We recorded adjustments to the
statement of owners&rsquo; equity to account for the revision, by the Company&rsquo;s transfer agent, of the dates of shares
cancelled and returned, and also shares exchanged pursuant to a reorganization. These retroactive date changes were due to
the recapitalization of the Company pursuant to its reorganization, legally effective March 31, 2021 and when control of the Company
passed from our previous controlling shareholder to our current controlling shareholder, who is our CEO and sole director, Koichi
Ishizuka. </FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="background-color: white">(5) Reclassification of additional
paid-in capital</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="background-color: white">We reclassed the amount of expenses
paid on behalf of the Company on the Statement of Cash Flows to properly report those payments as cash provided by operating activities
rather than cash provided by financing activities.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="background-color: Yellow"></FONT></P>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="background-color: white">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>Item 9.01 Financial Statements and Exhibits.</B></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>SIGNATURES</B></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Pursuant to the requirements of the Securities Exchange
Act of 1934, as amended, the registrant has duly caused this Current Report to be signed on its behalf by the undersigned hereunto duly
authorized.</P>

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    <TD STYLE="padding-right: 0.8pt; line-height: 107%; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 115%">WB Burgers Asia, Inc.</FONT></TD></TR>
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    <TD STYLE="padding-right: 0.8pt; line-height: 107%; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 115%">Dated:
    &nbsp;May 26, 2023</FONT></TD>
    <TD STYLE="padding-right: 0.8pt; line-height: 107%; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 115%"><I><U>/s/ Koichi Ishizuka </U></I></FONT></TD></TR>
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    <TD STYLE="vertical-align: top; padding-right: 0.8pt">
    <P STYLE="font: 10pt/115% Times New Roman, Times, Serif; margin: 0">Koichi Ishizuka</P>
    <P STYLE="font: 10pt/115% Times New Roman, Times, Serif; margin: 0">Chief Executive Officer</P></TD></TR>
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{"company-data": {"conformed-name": "WB Burgers Asia, Inc.", "cik": "0001787412", "assigned-sic": "5812", "irs-number": "000000000", "state-of-incorporation": "NV", "fiscal-year-end": "0731"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "000-56233", "film-number": "23963220"}, "business-address": {"street1": "3F KS MINAMIAOYAMA 6-6-20 MINAMIAOYAMA", "street2": "MINATO-KU", "city": "TOKYO", "state": "M0", "zip": "107-0062", "phone": "81-90-6002-4978"}, "mail-address": {"street1": "3F KS MINAMIAOYAMA 6-6-20 MINAMIAOYAMA", "street2": "MINATO-KU", "city": "TOKYO", "state": "M0", "zip": "107-0062"}, "former-company": {"former-conformed-name": "Business Solutions Plus, Inc.", "date-changed": "20190906"}}
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 8-K
CURRENT
REPORT
Pursuant
to Section 13 OR 15(d) of the Securities Exchange Act of 1934
Date
of Report (Date of Earliest Event Reported): May 26, 2023
WB
                                            Burgers Asia, Inc.
(Exact
    name of registrant as specified in its charter)
Nevada
000-56233
00-0000000
(state
    or other jurisdiction of incorporation)
(Commission
    File Number)
(IRS
    Employer Identification Number)
3F
                                            K's Minamiaoyama
6-6-20
    Minamiaoyama, Minato-ku,
Tokyo
    107-0062, Japan
107-0062
(address
    of principal executive offices)
(zip
    code)
81-90-6002-4978
(registrant's
    telephone number, including area code)
N/A
(former
    name or former mailing address, if changed since last report)
Check
the appropriate box below if the Form 8-K filing is intended to simultaneousl
y satisfy the filing obligation of the registrant
under any of the following provisions (see General Instruction A.2. below):
[   ]
Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)
[   ]
Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)
[   ]
Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))
[   ]
Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))
Indicate by check mark whether the registrant
is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (§ 230.405 of this chapter) or Rule 12b-2 of the
Securities Exchange Act of 1934 (§240.12b-2 of this chapter).
Emerging growth company  [X]
If an
emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying
with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act.  [   ]
"We", "Us", and or "The Company"
refer to WB Burgers Asia, Inc., a Nevada Corporation.
Item 4.02 Non-Reliance On Previously Issued Financial Statements Or A Related Audit Report Or Completed Interim Review.
Restatement Background
In August of
2022
,
the sole director of WB Burgers Asia, Inc.(the "Company") was advised by M&K CPAs PLLC
("M&K"), its registered independent public accounting firm, that the Company's previously issued financial
statements included in its Annual Reports on Form 10-K for the year ended July 31, 2021, should be restated to correct
historical errors related to the recognition of  cash received for the sale of shares, the calculation of the fair market value
of shares issued, and classifications due to the recapitalization of the Company.
We determined that we
                                                               would restate such financial statements to correct the accounting errors and also highlight the restatement differences resulting
                                                               from the financial consolidation of the Company and its subsidiaries.
Our forthcoming Form 10-K, for
the year ended July 31, 2022, will include restated audited financial statements at July 31, 2021 for the fiscal year
ended July 31, 2021. It will also include the restated impacted amounts within the accompanying footnotes to the
consolidated financial statements.
Our forthcoming Form 10-K, for the year ended July 31, 2022, will illustrate
corrections and amendments, from the previously filed report, due to the consolidation of financial reporting to include all activity
of the Company's wholly owned subsidiary, WB Burgers, Japan Co., Ltd ("WBBJ"). WBBJ became a wholly owned subsidiary
of the Company in September of 2021, after the preparation of the previous Form 10-K for the year ended July 31, 2021.
The below misstatements have been
discussed with BF Borgers CPA PC, our former independent registered public accountants, and our current independent registered public
accountants, M&K CPAs PLLC. Both our prior and current independent registered public accountants were provided a copy of the disclosures
made herein and were given the opportunity, no later than the day of filing this Current Report on Form 8-K, to review the aforementioned
misstatements/ errors and provide us a letter stating whether or not they agree with the above. We will attach any letter we receive as
an exhibit to an Amended Form 8-K within two business days of receipt.
Description
of misstatements
(1)
Recognition
of cash received for the sale of shares and recording of the related issuance of shares
We recorded adjustments for
cash received for the sale of common shares that was incorrectly recognized. On July 1, 2021, cash for the purchase of 9,090,909
shares of common stock was received by related party, White Knight Co., Ltd. and was not held by the Company, via its subsidiary,
until September 2021. Additionally, these shares were not issued to the purchaser on July 1, 2021 as previously reported but were
issued after the fiscal year end, in October 2021.
(2)
Recognition of financial activity of wholly owned subsidiary
We recorded adjustments made to the
financial statements due to the consolidation of financial information with our wholly owned subsidiary.
(3)
Adjustment
to the fair market value of shares issued as compensation
We recorded an adjustment to the value
of 1,000,000 shares of Series A preferred shares issued as compensation due to the adoption of a third party evaluation of those shares,
which differed from our previous valuation.
(4)
Retroactive restatements of shares cancelled and returned and shares exchanged in merger and reorganization
We recorded adjustments to the
statement of owners' equity to account for the revision, by the Company's transfer agent, of the dates of shares
cancelled and returned, and also shares exchanged pursuant to a reorganization. These retroactive date changes were due to
the recapitalization of the Company pursuant to its reorganization, legally effective March 31, 2021 and when control of the Company
passed from our previous controlling shareholder to our current controlling shareholder, who is our CEO and sole director, Koichi
Ishizuka.
(5) Reclassification of additional
paid-in capital
We reclassed the amount of expenses
paid on behalf of the Company on the Statement of Cash Flows to properly report those payments as cash provided by operating activities
rather than cash provided by financing activities.
Item 9.01 Financial Statements and Exhibits.
None.
SIGNATURES
Pursuant to the requirements of the Securities Exchange
Act of 1934, as amended, the registrant has duly caused this Current Report to be signed on its behalf by the undersigned hereunto duly
authorized.
WB Burgers Asia, Inc.
Dated:
     May 26, 2023
/s/ Koichi Ishizuka
Koichi Ishizuka
Chief Executive Officer