Exhibit 99.4

UNAUDITED PRO FORMA COMBINED FINANCIAL INFORMATION

Introduction

Yoshiharu Global Co. (the “Company”) is providing the following unaudited pro forma combined financial information to aid the Company’s stockholders in their analysis of the financial aspects of the Purchase. The unaudited pro forma combined financial information has been prepared in accordance with Article 11 of Regulation S-X. The unaudited pro forma combined balance sheet as of March 31, 2024 combines the historical balance sheet of the Company and the historical consolidated balance sheet of Jjanga LLC, HJH LLC and Ramen Aku LLC (collectively referred as the “LV Entities”) for such period on a pro forma basis as if the Purchase had been consummated on March 31, 2024.

The unaudited pro forma combined statement of operations for the period ended March 31, 2024 combine the historical statements of operations of the Company and LV Entities for such periods on a pro forma basis as if the Purchase had been consummated on January 1, 2024.

The unaudited pro forma combined financial information has been presented for illustrative purposes only and is not necessarily indicative of the financial position and results of operations that would have been achieved had the Purchase occurred on the dates indicated. The unaudited pro forma combined financial information may not be useful in predicting the future financial condition and results of operations of the Post-Purchase company. The actual financial position and results of operations may differ significantly from the pro forma amounts reflected herein due to a variety of factors. The unaudited pro forma adjustments represent management’s estimates based on information available as of the date of the unaudited pro forma combined financial information and is subject to change as additional information becomes available and analyses are performed. This information should be read together with the LV Entities audited and unaudited consolidated financial statements and related footnotes as provided in this filing.

The Purchase will be accounted for as a business combination in accordance with GAAP. The Company was determined to be the accounting acquirer based on an evaluation of the following facts and circumstances:

	●	The Company’s senior management will comprise the senior management of the combined company;
	●	The Company’s will control a majority of the Board of Directors;
	●	The Company’s existing equity holders will have a majority voting interest in the Post-Combination company.

Effective as of April 20, 2024 (the “Closing Date”), as contemplated by the A&R Asset Purchase Agreement:

	●	The Company purchased certain assets of the LV Entities. The Company agreed to pay Mr. Jihyuck Hwang, the restaurant operator of the LV Entities (the “Seller”) $1,800,000 in cash, a promissory note in the principal amount of $600,000 (the “Promissory Note”) and a convertible note having a principal amount of $1,200,000 which is to be convertible into the Company’s Class A common stock in accordance with the terms therein (the “Convertible Note”).

	●	The Company also entered into an employment agreement with the Seller whereby the Seller will serve as the Managing Director of each of the LV Entities upon consummation of the A&R Asset Purchase Agreement.

Promissory Note

In connection with the A&R Asset Purchase Agreement, the Company entered into the Promissory Note with the Seller. The Promissory Note holds a principal sum of $600,000 which is to be repaid by the Company in two equal installments due April 12, 2025 and April 12, 2026. Each annual installment shall be in the amount of $300,000. The Promissory Note specifies that payments shall be made without the additional interest. If the Company fails to make any payments as required, the Promissory Note states that the entire balance shall become immediately due and payable.

Convertible Note

In connection with the A&R Asset Purchase Agreement, the Company also entered into the Convertible Note with the Seller. The Convertible Note states that the principal sum shall accrue interest at a rate of 0.5% per annum and specifies that the maturity date is one year from the closing date. The terms of the Convertible Note provide that upon the maturity date, the Seller has the right to convert any outstanding and unpaid portion of the Convertible Note into the Class A Common stock of the Company. If the Seller chooses to exercise this right, the conversion price will be 150% of the average of the highest and lowest prices of the Company’s stock during the five business days immediately after the closing date of the Amended Asset Agreement (the “Conversion Price Formula”). If the closing stock price on the conversion date is lower than the price produced via the Conversion Price Formula, the Seller shall have the option to choose the cash receipt of any outstanding and unpaid portion of the Convertible Note or convert any outstanding and unpaid portion of the Convertible Note into the Company’s stock using the same Conversion Price Formula. If the stock price on the conversion date is higher than the price produced by the Conversion Price Formula, the Seller shall convert any outstanding and unpaid portion of the Convertible Note into the Company’s stock. Upon choosing to convert, the Seller must provide written notice to the Company indicating the portion of the Convertible Note to be converted.

Employment Agreement

In connection with the A&R Asset Purchase Agreement, the Company also entered into the Employment Agreement with the Seller. The Employment Agreement sets out Mr. Hwang’s position, duties, compensation, employment term and termination rights. Mr. Hwang will serve as Managing Director of Yoshiharu LV which will manage the LV Entities. He will be paid an annual base salary of $180,000 with a performance bonus schedule based on how much money in excess of the target EBITDA Yoshiharu LV achieves. Under this performance incentive program, Mr. Hwang is eligible for Restricted Stock Units worth up to $100,0000. The Employment Agreement specifies that he will be employed for an initial term of 3 years, beginning immediately after the closing date of the Amended Asset Agreement, subject to extension or early termination. The termination clause of the Employment Agreement provides that either party may terminate employment with or without cause upon 60 days written notice to the other party. If Mr. Hwang’s employment is terminated with or without cause, he is not entitled to receive a severance package.

	As of March 31, 2024
	Yoshiharu Actual			LV Entities Actual			Combined			Adjustment				As adjusted
ASSETS
Current assets
Cash	$	1,355,738			9,000			1,364,738			(179,648	)	b,a	$	1,185,090
Accounts receivable		94,135			68,852			162,987			(68,852	)	a		94,135
Inventories		77,151			12,785			89,936			-		b		89,936
Total current assets		1,527,024			90,637			1,617,661			(248,500	)			1,369,161

Non-Current Assets:
Property and equipment, net		4,278,910			1,098,070			5,376,980			-		b		5,376,980
Operating lease right-of-use asset, net		5,322,909			1,409,288			6,732,197			-		b		6,732,197
Goodwill		-			-			-			1,985,645		b,c		1,985,645
Intangible assets		-			-			-			531,051		b		531,051
Other assets		1,584,395			21,571			1,605,966			(749,723	)	a		856,243
Total non-current assets		11,186,214			2,528,929			13,715,143			1,766,973				15,482,116
Total assets	$	12,713,238			2,619,566			15,332,804			1,518,473				16,851,277

LIABILITIES AND STOCKHOLDERS’ DEFICIT
Current Liabilities:
Accounts payable and accrued expenses	$	674,989			262,735			937,724			(262,735	)	a	$	674,989
Line of Credit		1,000,000			103,214			1,103,214			(103,214	)	a		1,000,000
Current portion of operating lease liabilities		589,561			201,562			791,123			-		b		791,123
Current portion of bank notes payables		685,978			-			685,978			-				685,978
Current portion of loan payable, EIDL		7,931			33,171			41,102			(33,171	)	a		7,931
Loans payable to financial institutions		365,470			-			365,470			-				365,470
Loans payable to seller		-			-			-			600,000		b		600,000
Due to related party		81,097			-			81,097			-				81,097
Other payables		65,700			-			65,700			-				65,700
Total current liabilities		3,470,726			600,682			4,071,408			200,880				4,272,288
Operating lease liabilities, less current portion		5,534,934			1,236,477			6,771,411			-		b		6,771,411
Bank notes payables, less current portion		1,450,826			-			1,450,826			900,000		b		2,350,826
Loan payable, EIDL, less current portion		415,329			2,692,626			3,107,955			(2,692,626	)	a		415,329
Convertible note		-			-			-			1,200,000		b		1,200,000
Total liabilities		10,871,815			4,529,785			15,401,600			(391,746	)			15,009,854

Stockholders’ Equity
Class A Common Stock - $0.0001 par value; 49,000,000 authorized shares; 1,230,246 and 1,228,246 shares issued and outstanding at December 31, 2023 and December 31, 2022		124			-			124			-				124
Class B Common Stock - $0.0001 par value; 1,000,000 authorized shares; 100,000 shares issued and outstanding at December 31, 2023 and at December 31, 2022		10			-			10			-				10
Additional paid-in-capital		12,058,267			3,452,868			15,511,135			(3,452,868	)	a		12,058,267
Accumulated deficit		(10,216,978	)		(5,363,087	)		(15,580,065	)		5,363,087		a		(10,216,978	)
Total stockholders’ equity		1,841,423			(1,910,219	)		(68,796	)		1,910,219				1,841,423
Total liabilities and stockholders’ equity	$	12,713,238			2,619,566			15,332,804			1,518,473				$16,851,277

	For the three months ended March 31, 2024
	Yoshiharu Actual			LV Entities Actual			Combined			Adjustment		As adjusted
Revenue:
Food and beverage	$	2,811,609			1,353,542			4,165,151			-	$	4,165,151
Total revenue		2,811,609			1,353,542			4,165,151			-		4,165,151

Restaurant operating expenses:
Food, beverages and supplies		667,892			386,795			1,054,687			-		1,054,687
Labor		1,286,534			727,705			2,014,239			-		2,014,239
Rent and utilities		318,568			129,150			447,718			-		447,718
Delivery and service fees		143,361			22,743			166,104			-		166,104
Depreciation		170,682			49,090			219,772			-		219,772
Total restaurant operating expenses		2,587,037			1,315,483			3,902,520			-		3,902,520

Net restaurant operating income		224,572			38,059			262,631			-		262,631

Operating expenses:
General and administrative		920,401			68,570			988,971			-		988,971
Related party compensation		42,154			-			42,154			-		42,154
Advertising and marketing		33,904			20,563			54,467			-		54,467
Total operating expenses		996,459			89,133			1,085,592			-		1,085,592

Income (loss) from operations		(771,887	)		(51,074	)		(822,961	)		-		(822,961	)

Other expense:
Interest		(104,318	)		(30,894	)		(135,212	)		-		(135,212	)
Total other income		(104,318	)		(30,894	)		(135,212	)		-		(135,212	)

Loss before income taxes		(876,205	)		(81,968	)		(958,173	)		-		(958,173	)

Income tax provision		-			-			-			-		-

Net loss		(876,205	)		(81,968	)		(958,173	)		-		(958,173	)

Loss per share:
Basic and diluted		(0.65	)		-			(0.71	)		-		(0.71	)

Weighted average number of common shares outstanding:
Basic and diluted		1,341,488			-			1,341,488			-		1,341,488

a	Represents the assets and liabilities that are not acquired by the Company.

b	Represents purchase adjustments

Cash	$	900,000	Fixed assets gross	1,708,538
Loans payable to seller		600,000	Operating lease right-of-use asset, net	1,483,632
Bank notes payables		900,000	Goodwill	1,917,365
Convertible note		1,200,000	Operating lease liabilities	(1,509,535	)
Total purchase price	$	3,600,000	Acquired assets, net	3,600,000

c	Goodwill adjustment is subject to appropriate asset valuation based on purchase price after valuation is completed

NOTES TO UNAUDITED PRO FORMA COMBINED FINANCIAL STATEMENTS

1. Basis of Presentation

The Purchase will be accounted for as an acquisition, in accordance with GAAP. The Company was deemed the accounting acquirer in the Purchase based on an analysis of the criteria outlined in Accounting Standards Codification (“ASC”) 805, Business Combinations. LV Entities were deemed to be the predecessor entity of the Company. Accordingly, the historical financial statements of the LV Entities will become the historical financial statements of the Company, upon the consummation of the Purchase. Under the acquisition method of accounting, the certain assets and liabilities of the LV Entities will be recorded at their fair values measured as of the acquisition date. The excess of the purchase price over the estimated fair values of the net assets acquired, if applicable, will be recorded as goodwill.

The unaudited pro forma combined balance sheet as of March 31, 2024, assumes that the Purchase occurred on March 31, 2024. The unaudited pro forma combined statement of operations for the three months ended March 31, 2024 reflects pro forma effect to the Purchase as if it had been completed on January 1, 2024.

Management has made significant estimates and assumptions in its determination of the pro forma adjustments. As the unaudited pro forma combined financial information has been prepared based on these preliminary estimates, the final amounts recorded may differ materially from the information presented. The unaudited pro forma combined financial information does not give effect to any anticipated synergies, operating efficiencies, tax savings, or cost savings that may be associated with the Purchase.

The pro forma adjustments reflecting the consummation of the Purchase are based on certain currently available information and certain assumptions and methodologies that the Company believes are reasonable under the circumstances. The unaudited pro forma adjustments, which are described in the accompanying notes, may be revised as additional information becomes available and is evaluated. Therefore, it is likely that the actual adjustments will differ from the pro forma adjustments and it is possible the difference may be material. The Company believes that its assumptions and methodologies provide a reasonable basis for presenting all of the significant effects of the Purchase based on information available to management at the time and that the pro forma adjustments give appropriate effect to those assumptions and are properly applied in the unaudited pro forma combined financial information.

The unaudited pro forma combined financial information is not necessarily indicative of what the actual results of operations and financial position would have been had the Purchase taken place on the dates indicated, nor are they indicative of the future consolidated results of operations or financial position of the combined company. They should be read in conjunction with the historical financial statements and notes thereto of the Company’s Form 10-K and Form 10-Q and the LV Entities included in this prospectus.

The following unaudited pro forma combined financial information has been prepared in accordance with Article 11 of Regulation S-X, as amended by the final rule, Release No. 33-10786 “Amendments to Financial Disclosures about Acquired and Disposed Businesses.” Release No. 33-10786 replaces the existing pro forma adjustment criteria with simplified requirements to depict the accounting for the Purchase (“Transaction Accounting Adjustments”) and present the reasonably estimable synergies and other transaction effects that have occurred or are reasonably expected to occur (“Management’s Adjustments”). The Company has elected not to present Management’s Adjustments and will only be presenting Transaction Accounting Adjustments in the following unaudited pro forma combined financial information.

2. Accounting Policies

Upon consummation of the Purchase, management will perform a comprehensive review of the accounting policies of the two entities. As a result of the review, management may identify differences between the accounting policies of the two entities which, when conformed, could have a material impact on the financial statements of the combined company. Based on its initial analysis, management did not identify any differences that would have a material impact on the unaudited pro forma combined financial information. As a result, the unaudited pro forma combined financial information does not assume any differences in accounting policies.

3. Preliminary Purchase Price Allocation

The preliminary purchase price of the LV Entities has been allocated to the assets acquired and liabilities assumed for purposes of this pro forma financial information based on their estimated relative fair values. The purchase price allocations herein are preliminary. The final purchase price allocations for the Purchase will be determined after completion of a thorough analysis to determine the fair value of all assets acquired and liabilities assumed but in no event later than one year following the closing date of the acquisition. Accordingly, the final acquisition accounting adjustments could differ materially from the accounting adjustments included in the pro forma financial statements presented herein. Any increase or decrease in the fair value of the assets acquired and liabilities assumed, as compared to the information shown herein, could also change the portion of purchase price allocable to goodwill and could impact the operating results of the Company following the acquisition due to differences in purchase price allocation, depreciation and amortization related to some of these assets and liabilities.

Purchase Price
Cash	$	900,000
Loans payable to seller		600,000
Bank notes payables		900,000
Convertible note		1,200,000
Total purchase price	$	3,600,000

Purchase Price Allocation
Inventory and other assets	$	13,985
Fixed assets, net		1,098,070
Operating lease right-of-use asset, net		1,409,288
Goodwill		1,985,645
Intangible assets		531,051
Operating lease liabilities		(1,438,039	)
Acquired assets, net	$	3,600,000

4. Adjustments to Unaudited Pro forma combined Financial Information

The unaudited pro forma combined financial information has been prepared to illustrate the effect of the Purchase and has been prepared for informational purposes only.

The pro forma combined provision for income taxes does not necessarily reflect the amounts that would have resulted had the combined company filed consolidated income tax returns during the periods presented.

The pro forma basic and diluted earnings per share amounts presented in the unaudited pro forma combined statement of operations are based upon the number of the combined company’s shares outstanding, assuming the Purchase occurred on January 1, 2024.

Transaction Adjustments

	(a)	Reflects the assets and liabilities that are not acquired by the Company.
	(b)	Reflects the purchase adjustments.
	(c)	Goodwill adjustment is subject to appropriate asset valuation based on purchase price after valuation is completed

5. Pro Forma Earnings per Share

Basic earnings per share is computed based on the historical weighted average number of shares of common stock outstanding during the period, and the issuance of additional shares in connection with the Purchase, assuming the shares were outstanding since January 1, 2024. As the Purchase is being reflected as if it had occurred at the beginning of the period presented, the calculation of weighted average shares outstanding for basic and diluted net loss per share assumes that the shares issuable in connection with the Purchase have been outstanding for the entire period presented.