NOTE 9 - RELATED PARTY TRANSACTIONS

Mr. Hsu Shou Hung (“Mr. Hsu”), a founder of the Company, is currently the Company’s Chief Executive Officer, Chief Financial Officer, President, Secretary, Treasurer, and sole director. As of June 30, 2026, Mr. Hsu collectively owns 96,260,000 shares, or 44.34%, of the Company’s restricted Common Stock, and is its largest shareholder.

At June 30, 2026 and September 30, 2025, $9,342 and $7,739, respectively, are due to Mr. Hsu for advances to the Company for operations. The advances are due on demand, are unsecured, and are non-interest bearing.

Deposit related party-Digital Frontier

On April 10, 2025, the Company, together with Mr. Hsu (the Company’s CEO, CFO, and largest shareholder), and a Singapore private company jointly established a Singapore private company, Digital Frontier Platforms Pte Ltd (“Digital Frontier”). The Company agreed to subscribe for 1,050,000 shares in Digital Frontier for total consideration of $1,050,000, representing 35% of Digital Frontier’s equity interests. The remaining equity interests are held 35% by Singapore private company and 30% by Mr. Hsu. Pursuant to the shareholders’ agreement, all three shareholders are obligated to contribute their respective share capital.

During the nine months ended June 30, 2026, the Company funded capital contribution deposits of $250,000 on March 4, 2026 and $500,000 on April 20, 2026, for a total of $750,000. The remaining $300,000 of the Company’s committed subscription has not been funded as of June 30, 2026.

As of June 30, 2026, the capitalization of Digital Frontier had not been completed, the other two shareholders had not yet made their required capital contributions, and various corporate formation and governance documents remained incomplete. Accordingly, the $750,000 advance is recorded as deposit for related party investment on the condensed consolidated balance sheet. Upon completion of the capitalization and issuance of the related ownership interests, the deposit is expected to be reclassified as an investment in Digital Frontier, which the Company expects to account for under the equity method in accordance with ASC 323, subject to a variable interest entity assessment under ASC 810.

Digital Frontier is a related party under ASC 850 because it is under common ownership with Mr. Hsu, the Company’s the Company’s CEO, CFO, and largest shareholder. Digital Frontier is being established to pursue opportunities in the digital economy, initially concentrating on the education sector.

Leader Capital Holdings Corp.

Mr. Lin Yi Hsiu (“Jeff Lin”) is Chief Executive Officer and a director of Leader Capital Holdings Corp. (“LCHC”). LCHC owns 350,510 shares of the Company’s restricted Common Stock and is a 0.16% shareholder in the Company. In addition, CPN Investment Limited (“CPN”), a company wholly owned by Jeff Lin, owns 14,868,939 shares of the Company’s restricted Common Stock, and is also a 6.85% shareholder of the Company.

LCHC, through its wholly owned subsidiary, LOC Weibo Co., Limited (“LOC”) provides IT and maintenance services to the Company. Leader Financial Asset Management Limited (“LFAML”), another company wholly owned by Jeff Lin, provides consulting and company secretarial services to the Company.

For the three months ended June 30, 2026 and 2025, the Company incurred the following fees to Leader:

 SCHEDULE OF RELATED PARTIED INCURRED FEES TO LCHC AND AFFILIATES

For the nine months ended June 30, 2026 and 2025, the Company incurred the following fees to Leader:

Dong Li Fang Zhou Co. Limited

Ms. Yu Yi Jen is a director and holds a 49% equity interest in DLFZ. As of the reporting date, there is an amount due to Ms. Yu of $21,052, due on demand representing advances provided primarily to support DLFZ’s daily operating activities.

Homula Limited Company

Mr. Tsan Jui Chin is a director and holds a 16% equity interest in HLC. As of the reporting date, there is an amount due to Mr. Tsan of $48,922, due on demand representing advances provided primarily to support HLC’s daily operating activities. In addition, HLC has an amount payable of $1,650 to Mr. Tsan, mainly related to office lease expenses.