NOTE 8 — RELATED PARTIES BALANCES AND TRANSACTIONS The Company records transactions with various related parties. These related party balances as of March 31, 2026 and September 30, 2025 and transactions for the six months ended March 31, 2026 and 2025 are identified as follows: (1) | Related parties with transactions and related party relationships |
| | | Name of Related Party | | Relationship to the Company | Jianbiao Dai | | Chief Executive Officer (“CEO”); Chairman of the Company | Shanghai Youfu Network Co., Ltd. | | Shareholder of the Company | Shanghai Yiyun Information Service Co., Ltd | | Jianbiao Dai served as a supervisor and holds 60% of the shares | Shanghai Chuangbo Enterprise Development Co., Ltd | | A director of the Company serving in a corporate supervisory role | Lang Wide Investment Inc. | | A shareholder of the Company | Shanghai Longruan Electronics Group Co., Ltd | | Jianbiao Dai serves as legal representative and holds 80% of the shares |
(2) | Related Party Transactions |
Borrowing from a related party | | | | | | | | | For the six months ended | | | March 31, | | March 31, | | | 2026 | | 2025 | Jianbiao Dai | | $ | — | | $ | 2,314 |
(3) | Due to related parties |
| | | | | | | | | As of | | | March 31, | | September 30, | | | 2026 | | 2025 | | | | | audited | Due to related parties | | | | | | | Shanghai Longruan Electronics Group Co., Ltd | | $ | 65,236 | | $ | 70,234 | Jianbiao Dai | | | 10,131 | | | 10,166 | Lang Wide Investment Inc. | | | 25,000 | | | 25,000 | Total | | $ | 100,367 | | $ | 105,400 |
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