| Schedule of Major Related Parties and their Relationships |
The table below sets forth the major related parties and their relationships with the Company, with which the Company entered into transactions for the quarters ended June 30, 2026 and 2025 or recorded balances as of June 30, 2026 and December 31, 2025, respectively. | Name of Related Party | | Relationship to the Company | | Kai Cheong Wong | | Chief Executive Officer of the Company | | Murni StarFIN Sdn Bhd | | Associate of the Company | | KSP AsiaFIN Co., Ltd. | | Associate of the Company | | Tan Siew Meng | | Spouse of the Company’s Chief Executive Officer | | Insite MY International Inc. | | Entity with the Company’s Chief Executive Officer as major shareholder | | AsiaFIN Talent Sdn Bhd | | Shareholder of the Company | 2) Balances with related parties | | | As of
June 30,
2026 | | | As of
December 31,
2025 | | | Trade | | | | | | | | Amount due from related parties | | | | | | | | Insite MY International, Inc. | | $ | 157,513 | | | $ | 74,609 | | | KSP AsiaFIN Co., Ltd. | | | 607 | | | | 4,276 | | | Amount due to related party | | | | | | | | | | Insite MY International, Inc. | | $ | (64,169 | ) | | $ | (64,580 | ) | | Amount due from related parties | | $ | 93,951 | | | $ | 14,305 | | | | | | | | | | | | | Non-trade | | | | | | | | | | Amount due from related parties | | | | | | | | | | KSP AsiaFIN Co., Ltd. | | $ | 55,744 | | | $ | 49,432 | | | Insite MY International Inc. | | | 32,044 | | | | 32,250 | | | AsiaFIN Talent Sdn Bhd | | | 2 | | | | 2 | | | Amount due to related party | | | | | | | | | | Murni StarFIN Sdn Bhd | | $ | (5,817 | ) | | $ | (6,760 | ) | | Amount due from related parties | | $ | 81,973 | | | $ | 74,924 | | 3) Transactions with related parties | | | For the
three months
ended
June 30,
2026 | | | For the
three months
ended
June 30,
2025 | | | For the
six months
ended
June 30,
2026 | | | For the
six months
ended
June 30,
2025 | | | | | | | | | | | | | | | | | Purchases from Insite MY International, Inc. | | $ | - | | | $ | 4,169 | | | $ | - | | | $ | 50,198 | | | Expenses charged by Insite MY International, Inc. | | $ | - | | | $ | 1,160 | | | $ | - | | | $ | 1,827 | | | Rental payment to Kai Cheong Wong | | $ | 12,067 | | | $ | 11,195 | | | $ | 24,240 | | | $ | 22,043 | | | Rental payment to Tan Siew Meng | | $ | 14,511 | | | $ | 14,180 | | | $ | 29,149 | | | $ | 27,784 | | | Expenses charged by Murni StarFIN Sdn Bhd | | $ | (4 | ) | | $ | 744 | | | $ | 923 | | | $ | 747 | | | Interest income from KSP AsiaFIN Co., Ltd. | | $ | (187 | ) | | $ | (- | ) | | $ | (373 | ) | | $ | (- | ) | | Sales discount to KSP AsiaFIN Co., Ltd. | | $ | (894 | ) | | $ | (- | ) | | $ | (894 | ) | | $ | (- | ) |
|