| RELATED PARTIES BALANCES AND TRANSACTION |
Note 10 RELATED PARTIES BALANCES AND TRANSACTION Amounts due to related parties The balances of amount due to related parties were as follows: | | | As of
March 31, 2026 | | | As of
September 30, 2025 | | | Antalpha Digital Pte. Ltd(1) | | $ | 90,521 | | | $ | — | | | Antalpha Technologies Pte. Ltd(2) | | | 31,407 | | | | — | | | Zimuyin Jiang(3) | | | 4,994 | | | | 1,664 | | | Total | | $ | 126,922 | | | $ | 1,664 | | | (1) | The balances as of March 31, 2026 mainly represented the expense paid on behalf from Antalpha Digital Pte. Ltd for Group’s operation. | | (2) | The balances as of March 31, 2026 mainly represented the expense paid on behalf from Antalpha Technologies Pte. Ltd for Group’s operation. | | (3) | | The balance as of March 31, 2026 mainly represented the expense paid on behalf from Zimuyin Jiang, former Chief Accounting Officer (“CAO”) of the Group for Group’s operation. | XAUt collateral receivable from related party | | | As of
March 31, 2026 | | | As of
September 30, 2025 | | | Northstar Digital (HK) Limited(1) | | $ | 77,526,892 | | | $ | — | | | (1) | The balances as of March 31, 2026 mainly represented the market value of XAUt held in a collateral account to secure the loan obtained from Northstar Digital (HK) Limited. Northstar Digital (HK) Limited is deemed a related party of the Group as Antalpha Platform Holding Company, the parent company of the Group, is subject to the significant influence of Northstar Digital (HK) Limited despite the absence of any direct equity interest. | Loan payables due to related party | | | As of
March 31, 2026 | | | As of
September 30, 2025 | | | Northstar Digital (HK) Limited(1) | | $ | 41,200,878 | | | $ | — | | | (1) | The balances as of March 31, 2026 mainly represented the loan principal and accrued interest due to Northstar Digital (HK) Limited. | Related party transactions The details of the related party transactions were as follows: Amounts due to related parties | | | Antalpha Digital Pte. Ltd | | | Antalpha Technologies Pte. Ltd | | | Zimuyin Jiang | | | Total | | | | | USD | | | USD | | | USD | | | USD | | | Balance as of 9/30/2025 | | | — | | | | — | | | | 1,664 | | | | 1,664 | | | Other expense paid on behalf for the Group | | | 90,521 | | | | 31,407 | | | | 3,325 | | | | 125,253 | | | Repayment to related parties | | | — | | | | — | | | | — | | | | — | | | Exchange diff. | | | — | | | | — | | | | 5 | | | | 5 | | | Balance as of 3/31/2026 | | | 90,521 | | | | 31,407 | | | | 4,994 | | | | 126,922 | |
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