| Related parties transactions and balance |
NOTE 13 — Related parties transactions and balance Parties are considered to be related if one party has the ability, directly or indirectly, to control the other party or exercise significant influence over the other party in making financial and operational decisions. The related parties that had transactions for the three and six months ended June 30, 2026 and 2025 or balances with the Group as of June 30, 2026 and December 31, 2025 consisted of: | Related Parties | | Relationship with company | | Huang Huei-Ching | | The Company’s President and Director and ultimate beneficial owner | | Cui Yan | | The Company’s Director. | | Li Chunguang | | The Company’s Chief Financial Officer. | | Yang Hsiao-Wen | | The Company’s Chief Executive Officer | | Huang Po-Yao | | Sibling of Huang Huei Ching. | | Worldwide Savants Capital Pty Ltd | | Huang Huei-Ching is the Director and Shareholder of Worldwide Savants Capital | | Bears Consulting & Management Co., Ltd | | Huang Po-Yao is the Director of Bears Consulting & Management Co., Ltd | | Hestia Consultants Pte. Ltd | | Huang Huei-Ching is the Director and Shareholder of Hestia Consultants Pte. Ltd | | | | June 30,
2026 | | | December 31,
2025 | | | Due to related parties** | | | | | | | | Huang Huei-Ching | | | 360,352 | | | | 298,588 | | | Bears Consulting & Management Co., Ltd | | | 4,302 | | | | 4,463 | | | Worldwide Savants Capital | | | 15,551 | | | | 16,445 | | | | | $ | 380,205 | | | | 319,496 | | | ** | The above balances are due on demand, interest-free and unsecured. | | 2) | Related party transactions | | | | June 30,
2026 | | | December 31,
2025 | | | Name of related parties | | | | | | | | Accounts receivable, net | | | | | | | | Hestia Consultants Pte. Ltd | | $ | 211,477 | | | | - | | | | | Three months for
June 30,
2026 | | | Three months for June 30,
2025 | | | Name of related parties | | | | | | | | Revenue | | | | | | | | Worldwide Savants Capital Pty Ltd | | $ | - | | | | 36,364 | | | Bears Consulting & Management Co., Ltd | | | 4,741 | | | | 213 | | | Hestia Consultants Pte. Ltd | | | 399,577 | | | | - | | | | | $ | 404,318 | | | | 36,577 | | | | | | | | | | | | | Lease expenses | | | | | | | | | | Huang Huei-Ching | | $ | 10,308 | | | | 9,557 | | | | | Six months for
June 30,
2026 | | | Six months for
June 30,
2025 | | | Name of related parties | | | | | | | | Revenue | | | | | | | | Worldwide Savants Capital Pty Ltd | | $ | - | | | | 46,850 | | | Bears Consulting & Management Co., Ltd | | | 4,741 | | | | 15,208 | | | Hestia Consultants Pte. Ltd | | | 399,577 | | | | - | | | | | $ | 404,318 | | | | 62,058 | | | | | | | | | | | | | Lease expenses | | | | | | | | | | Huang Huei-Ching | | $ | 20,233 | | | | 19,166 | |
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