| Schedule of Related Party Transactions |
As of December 31, 2025, amounts due from affiliates
consisted of the following:
| Name | | Amount | | | Relationship | | Note | | 3D Global | | $ | 33,636 | | | The Company’s CEO, the director of YD Biopharma, holds 12.85% of 3D Global shares | | Prepaid royalty fee | | EG BioMed | | $ | 291,540 | | | The Company’s CEO, the director of the Company, holds 45.3% of the shares of EG BioMed | | Prepayment of research and development expenses and other expenses | As of December 31, 2025, the amounts due to affiliates
consisted of the following:
| Name | | Amount | | | Relationship | | Note | | 3D Global | | $ | 350,400 | | | The Company’s CEO, the director of YD Biopharma, holds 12.85% of 3D Global shares | | Trade payables due to the Company, interest free and payment on demand. | | 3D Global | | $ | 420,429 | | | The Company’s CEO, the director of YD Biopharma, holds 12.85% of 3D Global shares | | Research and development expenses payable | | EG Bio USA | | $ | 48,471 | | | EG Bio USA is a wholly owned subsidiary of EG BioMed | | Service charge for laboratory payable |
As of December 31, 2024, the amounts due to affiliates
consisted of the following:
| Name | | Amount | | | Relationship | | Note | | EG BioMed | | $ | 37,086 | | | The Company’s CEO, the director of Company, holds 45.3% of the shares of EG BioMed | | Research and development expenses payable | | | | | | | | | | |
For the year ended December 31, 2025, the Company
had the following transactions with affiliates:
| Name | | Amount | | | Relationship | | Note | | 3D Global | | $ | 1,445,868 | | | The Company’s CEO, the director of Company, holds 12.85% of the shares of 3D Global | | Research and development expenses | | 3D Global | | $ | 1,880,523 | | | The Company’s CEO, the director of Company, holds 12.85% of the shares of 3D Global | | Sales of products to the Company | | 3D Global | | $ | 2,273 | | | The Company’s CEO, the director of Company, holds 12.85% of the shares of 3D Global | | Royalties | | EG BioMed | | $ | 17,003 | | | The Company’s CEO, the director of Company, holds 45.3% of the shares of EG BioMed | | Research and development expenses | | EG Bio USA | | $ | 138,471 | | | EG Bio USA is a wholly-owned subsidiary of EG BioMed | | Service charge for laboratory | | Ji Yan Biomedical Co., Ltd | | $ | 1,358 | | | The Company’s CEO, the director of Company, holds 75.94% of the shares of Ji Yan Biomedical Co., Ltd | | Sales by the Company | For the year ended December 31,2024, the Company
had the following transactions with affiliates:
| Name | | Amount | | | Relationship | | Note | | The Company’s CEO | | $ | 455,887 | | | Company director and major shareholder | | On August 31,2024, the Company issued 77,269 common shares with the par value of $0.10 each at $6.00 per shares to The Company’s CEO to Settle the amount due to The Company’s CEO. It represented the share capital of $7,727and the additional paid in capital of $455,887. | | EG BioMed | | $ | 1,848,000 | | | The Company’s CEO, the director of Company, holds 45.3% of the shares of EG BioMed | | Granting of EG BioMed Patent to the Company | | EG BioMed | | $ | 37,937 | | | The Company’s CEO, the director of Company, holds 45.3% of the shares of EG BioMed | | Research and development
expenses | | 3D Global | | $ | 952,381 | | | The Company’s CEO, the director of Company, holds 12.85% of the shares of 3D Global | | Granting of 3D Global Patent to the Company | | 3D Global | | $ | 453,416 | | | The Company’s CEO, the director of Company, holds 12.85% of the shares of 3D Global | | Research and development
expenses |
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