The principal related parties with which the Company had transactions for the three months ended March 31, 2026 and 2025, and balances as of March 31, 2026 and December 31, 2025 are as follows:

Impact of Related Party Transactions on Operations

During the three months ended March 31, 2026 and 2025, related party transactions had the following impact on income (loss) before income tax:

 SCHEDULE OF RELATED PARTY TRANSACTIONS

Related Party Balances

As of March 31, 2026 and December 31, 2025, balances with related parties were as follows.

Specifically, transactions with each related party presented in the above tables are as follows:

Senslab HK Limited and Senslab Technology Co., Ltd

Sean Da, the Company’s majority stockholder, owns approximately 38% of Senslab Technology Co., Ltd. (“Senslab SH”), which owns 100% of Senslab HK Limited (“Senslab HK”). Both entities are therefore considered related parties of the Company.

Historically, the Company procured security cameras from Senslab HK. Senslab HK purchased the products from Senslab SH and exported them to the Company. Beginning in the fourth quarter of 2023, after Senslab SH obtained import and export trade approval, the Company also began purchasing security cameras directly from Senslab SH.

The Company procured security cameras from Senslab HK for $nil during the three months ended March 31, 2026 and 2025. During the same periods, purchases from Senslab SH totaled $nil and $186,005, respectively. The significant decrease in purchases from related party suppliers in 2026 was primarily due to a shift in the Company’s business model toward higher-margin revenue streams, including revenue sharing and intelligent information services, which reduced the Company’s reliance on product sales and corresponding inventory purchases.

As of March 31, 2026 and December 31, 2025, accounts payable due to Senslab HK and Senslab SH were $nil for both periods.

Sean Da, the Company’s majority stockholder, owns 95% of Ants.

Prepayment – Related Party

The prepayment is amortized based on (i) revenue collected from the sale of Ants’ inventories, (ii) reimbursements of costs incurred by Ants, and (iii) financial consulting fees payable to Ants beginning January 1, 2025 for bookkeeping support services at a monthly rate of $5,000.

For the three months ended March 31, 2026 and 2025, the Company recognized $15,000 of financial consulting fees. Revenue collected from the sale of Ants’ inventories was not material for the years presented.

As of March 31, 2026 and 2025, the remaining prepayment balance was $51,844 and $66,844, respectively.

Other receivable – related party

As of March 31, 2026 and December 31 2025, the Company had gross “other receivable – related party” balances due from Ants of $4,872 and $4,872, respectively.

Account Payable – related party

During the three months ended March 31, 2026 and ,2025, AMCV purchased security cameras from Ants in the amounts of $ 1,799 and $nil, respectively.

As of March 31, 2026 and December 31, 2025, accounts payable due to Ants were $1,799 and $nil, respectively.

The following table presents the movement of “other receivable – related party” balances due from Ants:

 SCHEDULE OF OTHER RECEIVABLE - RELATED PARTY

Kami Vision Incorporated

Sean Da, the Company’s majority stockholder, also serves as Chief Executive Officer of Kami and holds approximately 80% ownership of Kami. Accordingly, transactions between the Company and Kami are considered related-party transactions.

Revenue-Sharing Arrangement – Cloud Services & AI Service Sharing

In October 2021, the Company entered into a revenue-sharing agreement with Kami related to cloud-based services associated with the Company’s products. These services include storage of recorded video data, image analysis, and alert and intelligent detection services provided to end users.

Under the arrangement, the Company refers customers to Kami and is entitled to a portion of the subscription revenues generated from those customers.

On July 1, 2025, the Company entered into an amended agreement with Kami to revise the revenue-sharing percentages applicable to subscription revenues from referred customers. The amended terms apply prospectively and do not affect revenue recognized prior to the modification date.

 SCHEDULE OF ANNUAL SUBSCRIPTIONS REVENUES

In January 2026, based on the existing cloud services, the Company developed a new AI service module that utilizes AI technology to provide capabilities such as facial recognition, motion capture, and fall detection to end users, and the revenue sharing ratio for the AI service is consistent with the existing arrangement at 30%.

During the three months ended March 31, 2026 and 2025, revenue share from Kami amounted to $946,050 and $570,588, respectively. The amount earned during the three months ended March 31, 2026 consisted of $756,008 for basic services, $32,660 for AI services and $157,382 for intelligent services

Revenue - sharing arrangement - Intelligent Information Service Agreement

On October 1, 2025, the Company entered a revenue-sharing arrangement related with Kami.

Under the arrangement, Kami operates an artificial intelligence-driven information distribution platform and related application, which utilizes hardware products sold by the Company to generate monetization opportunities. Kami manages all aspects of the platform operations, including content distribution, pricing, bidding processes, and relationships with third-party traffic or content providers.

The Company does not operate the platform or application, does not control the underlying services provided to end users, and does not have any ongoing performance obligations after the sale of its hardware products. Instead, the Company is contractually entitled to receive 30% of net monetization revenue generated by Kami from users associated with the Company’s products. Net monetization revenue represents gross receipts collected by Kami from third-party platforms, less applicable platform fees and related charges.

The Company concluded that it acts as an agent in this arrangement, as it does not control the services provided to end users, does not determine pricing, and does not receive gross consideration from third-party platforms. Accordingly, revenue is recognized on a net basis equal to the Company’s contractual share of monetization revenue in accordance with ASC 606.

During the three months ended March 31, 2026 and 2025, the Company recognized revenue of $157,382 and $nil, respectively, under this agreement.

Accounts receivable – related party

Accounts receivable – related party primarily represents amounts due from Kami under the Company’s revenue-sharing arrangements, including the cloud services and AI services sharing arrangement and the Intelligent Information Service Agreement described above. These balances represent the Company’s contractual share of monetization revenues earned but not yet remitted by Kami as of the respective reporting dates.

The increase in accounts receivable – related party as of March 31, 2026 compared to December 31, 2025 primarily reflects increased monetization activities under arrangements with Kami and the timing of settlements.

Other Receivable – Related Party and Marketing Incentive Subsidy Income

The Company entered into a market promotion subsidy agreement with Kami effective January 1, 2025, pursuant to which Kami agreed to provide an annual subsidy of up to $2 million to support the Company’s marketing activities related to Kami’s cloud services. The agreement was not renewed for 2026, and no such arrangement was in effect during the three months ended March 31, 2026.

Subsidy amounts under the 2025 agreement were determined based on agreed marketing activities performed and were invoiced periodically by the Company to Kami. As these amounts were not generated from the Company’s primary revenue-producing activities, they were recognized as other income, with the related receivable recorded as “other receivable – related party.”

For the three months ended March 31, 2026 and 2025, the Company recognized subsidy income of $nil and $683,898, respectively, within other income.

As of March 31, 2026 and December 31, 2025, the Company had other receivable – related party balances of $nil and $nil, respectively.

Product revenue – related party

To promote adoption of Kami’s cloud subscription services, Kami launched a promotional campaign beginning in the third quarter of 2024 under which customers received a complimentary security camera upon subscribing to Kami’s cloud services. As part of this promotion, Kami purchased security cameras from the Company.

For the three months ended March 31, 2026 and 2025, product revenue - related party from Kami was $nil and $134, respectively. The decline in 2026 reflects reduced promotional procurement activity following the initial launch of the promotional campaign in 2025.

Consulting fee

The Company engaged certain employees of Kami Vision Incorporated (“Kami”) to provide services as contractors. the Company paid Kami service fees of $33,611 and $74,486 for the three months ended March 31, 2026 and 2025, respectively. These amounts were recorded within general and administrative expenses in the consolidated statements of operations.

There were no outstanding balances payable to Kami related to consulting services as of March 31, 2026 or December 31, 2025.

Sean Da

As of March 31, 2026 and December 31, 2025, amounts due from the Company’s majority stockholder were $146,979 and $440,596, respectively, and are included within “other receivable – related party” in the consolidated balance sheets. These balances primarily represent advances made for business travel and related expenditures incurred on behalf of the Company.

As of December 31, 2025, the balance of $440,596 represented a note receivable - stockholder, which was fully repaid as of March 31, 2026.

Beginning in 2025, the Company made advance payments to the Company’s majority stockholder, Sean Da, to cover business travel and other operating expenditures incurred on behalf of the Company. These advances are recorded within “other receivable – related party” until the related expenses are substantiated and recognized in the Company’s financial statements.

During three months ended March 31, 2026, business travel expenses of $21,736 were incurred on behalf of the Company and recognized as operating expenses. As of March 31,2026, the remaining balance of $146,979 represents unsubstantiated or unused advances and is included in “other receivable – related party.” Of the $146,979, $50,000 was collected as of May 18, 2026.

ZKCam Technology Limited (“ZKCam”) is an affiliate of the Company. The Company commenced product sales to ZKCam in 2025 following the execution of a product sales agreement in the same year. Transactions with ZKCam are conducted in the ordinary course of business and primarily consist of the sale of products.

For the three months ended March 31, 2026 and 2025, product revenue recognized from ZKCam totaled $135,364 and $nil, respectively.

Amounts due from ZKCam primarily arose from these product sales and represent trade receivables generated in the normal course of business. As of March 31, 2026, the outstanding balance due from ZKCam was $569,252, which is included in accounts receivable – related party in the consolidated balance sheets. These receivables are unsecured, non-interest-bearing, and due on demand. The Company evaluates the collectability of related party receivables on an ongoing basis and believes the outstanding balance as of March 31, 2026 is fully collectible.

Shanghai Xiaoyun Technology Co., Ltd. (“Xiaoyun”) was previously a variable interest entity (“VIE”) of the Company and was deconsolidated in December 2025 when the Company ceased to meet the criteria for consolidation.

Following the deconsolidation, Xiaoyun is considered a related party of the Company.

After the deconsolidation, due to the transition period, some product links of certain Amazon UK stores have not been removed from the website. AMC still sells some products through Amazon stores in Europe. After evaluation by the management, these sales are considered as direct transactions with Xiaoyun

Amounts due from Xiaoyun primarily arose from transactions in the ordinary course of business subsequent to deconsolidation. The balance outstanding as of March 31, 2025 represents trade receivables, is non-interest-bearing, and is due on demand.

During the three months ended March 31, 2026 and 2025, product revenue recognized from Xiaoyun totaled $517 and $nil, respectively. As of March 31, 2026 and December 31, 2025, the remaining Other receivable - related party balance was $4,143 and $4,035, respectively.

The Company evaluated and recorded the related-party receivable balance as of March 31, 2026 based on the underlying books and records. Management assesses collectability on an ongoing basis and believes the amount is recoverable as of March 31, 2026.

Kunshan Ant Vision Electronic Technology Co., Ltd(“Yishijue”) was previously a variable interest entity (“VIE”) of the Company and was deconsolidated in December 2025 when the Company ceased to meet the criteria for consolidation.

Following the deconsolidation, Yishijue is considered a related party of the Company.

After the deconsolidation, due to the transition period, some product links of certain Amazon European stores have not been removed from the website. AMC still sells some products through Amazon stores in Europe. After evaluation by the management, these sales are considered as direct transactions with Yishijue

Amounts due from Yishijue primarily arose from transactions in the ordinary course of business subsequent to deconsolidation. The balance outstanding as of March 31, 2025 represents trade receivables, is non-interest-bearing, and is due on demand.

During the three months ended March 31, 2026 and 2025, product revenue recognized from Yishijue totaled $667 and $nil, respectively. As of March 31, 2026 and December 31, 2025, the remaining Other payable - related party balance was $1,786 and $nil, respectively.

The Company evaluated and recorded the related-party receivable balance as of March 31, 2026 based on the underlying books and records. Management assesses collectability on an ongoing basis and believes the amount is recoverable as of March 31, 2026