RELATED PARTY TRANSACTIONS |
6 Months Ended |
|---|---|
Jun. 30, 2026 | |
| Related Party Transactions [Abstract] | |
| RELATED PARTY TRANSACTIONS | NOTE 3 – RELATED PARTY TRANSACTIONS
As of June 30, 2026 and December 31, 2025, the Company had due to related party balances of $460 and $285, respectively, from Sumitaka Yamamoto, the Chief Executive Officer (“CEO”) and major shareholder of the Company. The balance is unsecured, non-interest bearing and due on demand. During the six months ended June 30, 2026 and 2025, the related party paid operating expenses on behalf of the Company and received the payments in a net amount of $191 and nil, respectively.
As of June 30, 2026 and December 31, 2025, the Company had accounts payable and accrued expenses balances of $33,946 and $124,618, respectively, to Luvina Software Joint Stock Company (“Luvina Software”), the non-controlling shareholder of HeartCore Luvina. During the three and six months ended June 30, 2026, the Company engaged the related party for software development services of $151,143 and $265,678, respectively. During the three and six months ended June 30, 2025, the Company engaged the related party for software development and other support services of $42,761 and $85,571, respectively. During the six months ended June 30, 2026 and 2025, the Company repaid to the related party for operating expenses the related party paid on behalf of the Company of and $884, respectively.
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