v3.26.1
RELATED PARTY BALANCES AND TRANSACTIONS
6 Months Ended
Mar. 31, 2026
Related Party Transactions [Abstract]  
RELATED PARTY BALANCES AND TRANSACTIONS

7. RELATED PARTY BALANCES AND TRANSACTIONS

 

As of March 31, 2026, the Company had the following major related party transactions:

 

Name of related parties  Relationship with Company
Wanhai Liu  Shareholder of Xilin Online (Beijing) E-commerce Co., Ltd
Tianyong Lv  Manager of Xilin Online (Beijing) E-commerce Co., Ltd
Shengqing Li  Manager of Shenzhen Zhimeng Qiyang Technology Co., Ltd.
Hongfang Xie  Shareholder of Shanghai Huomao Cultural Development Co., Ltd.
Wenlong Tong  President of CIMG Inc.
Wenwen Yu  Director of Wewin Technology LLC
Yujie Liu  The shareholders of CIMG
Yanli Hou  Director of CIMG Inc.

 

(a) Significant transactions with related parties

 

Name of related parties  Related party transactions 

Six months

ended
March 31, 2026

 
Shengqing Li  Loan advanced to Shenzhen Zhimeng Qiyang Technology Co., Ltd.  $9,890 
Hongfang Xie  Loan advanced to Shanghai Huomao Cultural Development Co., Ltd.   9,043 
Hongfang Xie  Loan advanced to Guizhou Zhutai Huomao Liquor Industry Co., Ltd.   4,593 
Wenwen Yu  Loan advanced to CIMG Inc.   15,000 
Wenlong Tong  Loan advanced from Zhongyan Shangyue Technology Co., Ltd   18,661
Wenwen Yu  Loan advanced from Wewin Technology LLC.   (66,207)

 

Nature of Related Party Transactions

 

As of March 31, 2026, the Company and its subsidiaries entered into certain transactions with related parties in the ordinary course of business. These transactions primarily consisted of advances made by related parties to settle operating and administrative expenses on behalf of the Company’s subsidiaries, as well as financing arrangements entered into with related parties.

 

Except as otherwise disclosed, all advances from or to related parties were unsecured, non-interest bearing, and had no fixed repayment terms. Management believes that the terms of these transactions are not materially different from those that could have been obtained from independent third parties under similar circumstances.

 

 

(b) Balances with related parties

 

   March 31, 2026 
Wenwen Yu  $140,001 
Yanli Hou   35,535 
Total amounts due from related parties   175,536 
      
Shengqing Li  $195,656 
Hongfang Xie   14,329 
Wenwen Yu   15,000 
Yujie Liu   99,385 
Dada Business Trading Co., Limited   651,103 
YY Tech Inc.   217,018 
Wenlong Tong   149 
Yanli Hou   591 
Xujia Liu   60,000 
VMADE CO.,LIMITED   225,000 
DYT INFO PTE. LTD.   220,000 
RR Digital Tech Ltd.   37,000 
Joyer investment Limited   233,437 
Total amounts due to related parties   1,968,668 

 

The amounts due from and due to related parties primarily arose from payments made on behalf of the Company or its subsidiaries for operating, administrative, and legal expenses, as well as advances and settlements in the ordinary course of business. Such balances are recorded at their original amounts, which approximate fair value due to their short-term nature.

 

As of the date of issuance of these financial statements, management does not expect any material credit losses in respect of amounts due from related parties.