The summary of amount due from related companies as of June 30, 2025 and December 31, 2024 is as follows: 

The amount due from related companies in which the Company's directors also serve as directors. The amounts are unsecured, non-interest-bearing, and repayable on demand. 

ModuLink Inc., a corporation incorporated in the British Virgin Islands, is the holder of all 200,000 issued and outstanding Preferred A shares of the Company. The directors and shareholders of ModuLink Inc., Mr. Tam Hin Wah Anthony, Mr. Fu Wah, and Mr. Au-Yeung Sai Kit, are also directors and majority shareholders of the Company.

Zenith (PMS) Limited is wholly owned by Mr. Tam Hin Wah Anthony, who also serves as a director of the Company. The amount due relates to a deposit paid for subcontracting services provided by Zenith (PMS) Limited in connection with the supply and installation of windows and steel structures for the Company’s design and build services project. As of June 30, 2025, the related work had not yet been fully completed. The nature of the transaction is considered trade-related.