Gushen, Inc. (OTCPK:GSHN) entered into an agreement to acquire Dyckmanst Limited from the shareholders on July 30, 2021. Gushen will be acquiring 200 ordinary shares of Dyckmanst in exchange for 381,600,000 shares of common stock. Dyckmanst Limited in exchange for 381,600,000 shares of common stock. Immediately prior to the closing of the Share Exchange, two existing holders of aggregated 30,000,000 shares of Series A preferred stock of Gushen, delivered 29,000,000 shares of Preferred Stock to Gushen for cancellation. As a result, immediately following the closing of the Share Exchange, there are 410,618,750 shares of Common Stock issued and outstanding and 1,000,000 shares of Preferred Stock issued and outstanding. The Share Exchange was accounted for as a reverse merger and recapitalization effected by an acquisition. Acquired all of the capital stock of Dyckmanst Limited and assumed the operations of Dyckmanst Limited and its wholly owned PRC subsidiary, Fengyuan Beijing, pursuant to a Share Exchange. Prior to the Share Exchange, WWC was the independent accountants for Dyckmanst Limited and Fengyuan Beijing.