| Schedule of Related Parties Transactions and Balances |
The related parties that had transactions
or balances with the Group in 2025 and 2024 consisted of:
| Related Parties | | Relationship with company | | Huang Huei-Ching | | The Company’s President and Director and ultimate beneficial owner | | Cui Yan | | The Company’s Chief Financial Officer. He resigned as Chief Financial Officer and became a director since August 2024. | | Yang Hsiao-Wen | | The Company’s Chief Executive Officer | | Huang Po-Yao | | The Company’s Director before August 2024 and sibling of Huang Huei Ching. | | Huang Tz-Ray | | The Company’s Director and ceased to be a related party as resigned as a director in August 2024. | | Worldwide Savants Capital Pty Ltd | | Huang Huei-Ching is the Director of Worldwide Savants Capital | | Bears Consulting & Management Co., Ltd | | Huang Po-Yao is the Director of Bears Consulting & Management Co., Ltd |
|
| Schedule of Related Party Balance |
Related party balance
| | |
June 30, 2025 | | |
December 31, 2024 | |
| Due from a related party* | |
| | |
| |
| Huang Huei-Ching | |
$ | 4,622 | | |
| 742 | |
| * | The
balance as of June 30, 2025 is due on demand, interest-free and unsecured. The balance as of December 31, 2024 is prepayment for an operating
lease. |
| Due to related parties** | |
| | | |
| | |
| Huang Huei-Ching | |
| 232,887 | | |
| 182,309 | |
| Bears Consulting & Management Co., Ltd | |
| 5,576 | | |
| 5,002 | |
| Worldwide Savants Capital | |
| 16,807 | | |
| - | |
| | |
$ | 255,270 | | |
| 187,311 | |
| ** | The above balances are due on demand, interest-free and unsecured. |
Related party transactions
| Name of related parties | |
Three
months for
June 30,
2025 | | |
Three
months for
June 30,
2024 | |
| Revenue | |
| | |
| |
| Worldwide Savants Capital Pty Ltd | |
$ | 36,364 | | |
| 34,870 | |
| Bears Consulting & Management Co., Ltd | |
| 213 | | |
| - | |
| | |
$ | 36,577 | | |
| 34,870 | |
| | |
| | | |
| | |
| Lease expenses | |
| | | |
| | |
| Huang Huei-Ching | |
$ | 9,557 | | |
| - | |
| Name of related parties | |
Six months for
June 30, 2025 | | |
Six months for
June 30, 2024 | |
| Revenue | |
| | |
| |
| Worldwide Savants Capital Pty Ltd | |
$ | 46,850 | | |
| 55,343 | |
| Bears Consulting & Management Co., Ltd | |
| 15,208 | | |
| 19,178 | |
| | |
$ | 62,058 | | |
| 74,521 | |
| | |
| | | |
| | |
| Lease expenses | |
| | | |
| | |
| Huang Huei-Ching | |
$ | 19,166 | | |
| - | |
|