v3.26.1
RELATED PARTY TRANSACTIONS AND BALANCES
9 Months Ended
Jun. 30, 2026
RELATED PARTY TRANSACTIONS AND BALANCES  
RELATED PARTY TRANSACTIONS AND BALANCES

NOTE 5. RELATED PARTY TRANSACTIONS AND BALANCES

 

The Company has relationships with certain directors, executive officers, and significant shareholders that are considered related parties under ASC Topic 850.

 

Name of Related Party

Relationship

Michael Lee

Director and Chief Executive Officer of the Company

Winfield, Yongbiao Ding

Chief Financial Officer of the Company

Ford Moore

Director of the Company

Dave Milroy

Director of the Company

First Scion Investments Limited

Shareholder (>5% shareholding)

 

On January 16, 2026, the Company acquired 100% of the equity interest in Verdant Sustainable Fuel Malaysia Sdn. Bhd. from the Company’s Chief Executive Officer through a transaction involving entities under common control, after which the entity became a wholly owned subsidiary of the Company.

 

On January 19, 2026, the Company approved the conversion of advances previously provided by the Chief Executive Officer and a director into shares of the Company’s common stock at a conversion price of $0.25 per share. Michael Lee, the Company’s Chief Executive Officer and a director, converted $154,647 of advances into 618,588 shares of common stock, and Ford Moore, a director, converted $49,000 of advances into 196,000 shares of common stock. In aggregate, $203,647 of related-party advances were converted into 814,588 shares of common stock.

 

The conversion reduced amounts due to related parties and increased stockholders’ equity.

 

Balances Due to Related Parties

 

Amounts due to related parties represent non-trade advances, unpaid compensation and expense reimbursements from directors and a significant shareholder arising in the ordinary course of supporting the Company’s operations. These balances are unsecured, non-interest bearing, and payable on demand.

 

Related Party

 

Balance as of

June 30,

2026

 

 

Balance as of

September 30,

2025

 

Michael Lee (CEO & Director)

 

$143,936

 

 

$154,647

 

Ford Moore (Director)

 

$-

 

 

$49,000

 

First Scion Investments Limited (Shareholder)

 

$75,722

 

 

$75,722

 

Total due to related parties

 

$219,658

 

 

$279,369

 

 

Balances due to First Scion Investments Limited were carried forward from prior periods and remain unsecured, non-interest bearing, and payable on demand.

 

No other material related-party transactions occurred during the nine months ended June 30, 2026.