17. SUBSEQUENT EVENTS 

On July 15, 2025, the Company entered into a definitive agreement with Shuling Jiang (“Shuling”), pursuant to which Shuling shall transfer the ownership of certain land she owns, with estimated fair value of $3,857,975, located at Taoyuan City, Taiwan (the “Land”) to the Company (the “Agreement”). Shuling is a director of the Company, and owns approximately 10.31% of the Company’s issued and outstanding shares of common stock as of June 3, 2025. In consideration for the Land, the Company was to pay Shuling (i) 2,035,136 restricted shares of the Company’s common stock (the “Shares”) at a price of $1.65 per share as approved in the June 3, 2025 annual shareholder meeting and (ii) five-year warrants to purchase up to 1,000,000 shares of the Company’s common stock, with an exercise price of $2.50 per share. Under the Agreement, Shuling was to also transfer outstanding liability owed on the Land (approximately $500,000) to the Company. The transaction is closed on the same date and restricted shares are issued on July 16, 2025.

In connection with the Land transaction, on July 15, 2025, the Company entered into a one-year consulting agreement with Shuling, pursuant to which Shuling shall provide advisory and development support services related to the Land. Such services include but not limited to site supervision and care, liaison with local authorities regarding land zoning and permits, acting as the Company’s agent to the Land, and other Land development related matters. The Company shall issue 1,000,000 restricted shares of the Company’s common stock, subject to a 5-year vesting schedule of 200,000 shares per year.

On July 1, 2025, the Company received $30,000 from 3 investors for purchasing 23,079 shares of restricted common stock at $1.30 per share. These shares were issued on July 11, 2025.

On July 1, 2025, Lind exercised 500,000 warrants and left 500,000 warrants as of the date of this report. Further, on July 9, 2025, Lind converted the remaining $200,000 outstanding 3^rd Lind Note to the Company’s common stocks. All Lind Notes are fully repaid as of the date of this report.

On July 10, 2025, the Company issued 14,847 shares to settle July rent balance of $33,480

In July 2025, the Company received $83,567 in cash for 216,251 common stock warrant exercise from the placement agents of LIND notes. These warrants were issued in 2023 and 2024 along with the Lind Note financing.

In July and August 2025, the Company received $100,000 and $350,000 cash payments on licensing agreements from ForSeeCon and OncoX, respectively.