| Related party transactions |
Note 10 — Related party transactions 1) Nature of relationships with related parties | Name | | Relationship with the Company | | SAM WAI HONG | | The Company’s Chairman of the Board of Directors Legal representative and executive director of Zhuhai Hengqin Aosi Cultural Communication Co., Ltd. | | Huang Qiongshan | | The Company’s Chief Financial Officer | | Yi Zehua | | Supervisor of Xiamen Liubenmu Cultural Media Co., Ltd. | | Chen Yunting | | The Company’s Chief Executive Officer Legal representative, executive director and manager of Xiamen Liubenmu Cultural Media Co., Ltd. Legal representative, executive director and manager of Smart Digital (Guangzhou) Times Culture Development Co., Ltd. | | Liu Xinbin | | Supervisor of Smart Digital (Guangzhou) Times Culture Development Co., Ltd. | | Guo Junting | | Supervisor of Zhuhai Hengqin Aosi Cultural Communication Co., Ltd. | | AOSI ADVERTISING & PRODUCTION | | 100% owned by SAM WAI HONG | | Platinum International Entertainment Co., Ltd. | | 90% owned by SAM WAI HONG | | Zibu Tang (Zhuhai) Food Co., Ltd. | | 50% owned by SAM WAI HONG | | Zibu Tang Food Co., Ltd. | | 50% owned by SAM WAI HONG | | CHINAINVEST INTERNATIONAL GROUP CO., LTD. | | 75% owned by SAM WAI HONG | | Shuangying Group Co., Ltd. | | 75% owned by SAM WAI HONG | | Zhuhai Hengqin Feitongxiaoke Cultural Communication Co., Ltd. | | 12.5% owned by SAM WAI HONG | | Dream Home Design and Decoration Co., Ltd. | | 90% owned by SAM WAI HONG | | Winwin Asia Group Co., Ltd. | | 100% owned by SAM WAI HONG | 2) Related party balances | Accounts | | Name of related parties | | As of
March 31,
2025 | | | As of
September 30,
2024 | | | Due to related parties | | | | | | | | | | | | | | AOSI ADVERTISING & PRODUCTION | | | 7,421 | | | | 7,809 | | | | | Chen Yunting | | | 211,682 | | | | — | | | | | SAM WAI HONG | | | 79,638 | | | | 1,427 | | | Net due to related parties | | | | $ | 298,778 | | | $ | 9,236 | | 3) Related party transactions For the six months ended March 31, 2025, the Company’s related parties provided working capital to support the Company’s operations when needed. The borrowings were unsecured, due on demand, and interest free. The following table summarizes borrowing transactions with the Company’s related parties: | Name of related parties | | Payment/Lending
Amount | | | Borrowing/Collecting
Amount | | | SAM WAI HONG | | $ | 6,388 | | | $ | 84,649 | | | Chen Yunting | | | — | | | | 211,727 | | | Total | | $ | 6,388 | | | $ | 296,376 | | For the six months ended March 31, 2024, the Company’s related parties provided working capital to support the Company’s operations when needed. The borrowings were unsecured, due on demand, and interest free. The following table summarizes borrowing transactions with the Company’s related parties: | Name of related parties | | Payment/Lending
Amount | | | Borrowing/Collecting
Amount | | | SAM WAI HONG | | $ | 540,820 | | | $ | 1,184,082 | | | Chen Yunting | | | 4,211 | | | | 4,211 | | | Total | | $ | 545,031 | | | $ | 1,188,294 | | As of March 31, 2025 and September 30, 2024, the amounts of due from related parties were nil, the amounts of due to related parties were $298,778 and $9,236, respectively.
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