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

Note 17    RELATED PARTY BALANCES AND TRANSACTIONS

 

The balance due to related parties was as following:

      
   March 31,
2026
  December 31,
2025
    $     $  
Mountain Share Transfer, LLC (1)   7,681    7,681 
Estate of Mr. Yin-Chieh Cheng (2)   16,403    15,884 
    24,084    23,565 

___________________

Note:

 

(1) Mountain Share Transfer, LLC is company 100% controlled by Erik S. Nelson, a former corporate secretary and director of the Company. The balances represented the amount previously paid on behalf of the Company for its daily operation purpose.
   
(2) The amount due to Mr. Yin-Chieh Cheng’s estate relates to a prior arrangement with him while he served as a director and executive officer of the Company. Mr. Yin-Chieh Cheng was deceased as of July 8, 2023, and the Company is evaluating settlement with the estate.