| Schedule of Related Party Transactions |
| 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 | | 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 | | | 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 | | | 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 | |
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