NOTE 11 — LEASE

The Company previously leased office space in Irvine, California under a lease agreement entered into on July 31, 2023 with a lease term of 24 months, commencing on September 1, 2023 and expiring on August 31, 2025. The initial monthly rental payment was $3,708 from September 1, 2023 to August 31, 2024, with an annual 3.85% increase to $3,850 beginning on September 1, 2024.

In August 2025, the Company entered into a sublease agreement for office space located at 17901 Von Karman Avenue in Irvine, California with a lease term of approximately 42 months, commencing on September 1, 2025 and expiring on February 28, 2029. The monthly base rent under the sublease is $11,085.

In July and August 2025, the Company entered into several operating lease arrangements related to technology infrastructure and digital assets used in its operations, including AI computing servers, database and content delivery network services, and the domain name “Linkhome.ai.” These leases generally have contractual terms ranging from 10 to 20 years. Certain of these leases required upfront payments at the commencement of the lease term. As a result, the Company recognized right-of-use assets associated with the prepaid lease payments, which are recognized as lease expense over the respective lease terms.

Operating lease expense was $50,488 and $11,336 for the three months ended June 30, 2026 and 2025, respectively, and $104,142 and $22,673 for the six months ended June 30, 2026 and 2025, respectively.

The following tables present the Company’s operating lease right-of-use assets, lease liabilities, remaining lease term, and discount rate:

The following table presents the future minimum lease payments as of June 30, 2026: