| Related parties |
Note 9. Related parties As of June 30, 2026 and 2025, The Company has related party transactions with the following affiliates and affiliated entities: Related Party Name | | Relationship | Hui Luo | | Majority owner of the Company | Liu Yi | | Spouse of Hui Luo | Dream Legal Group, Inc | | An entity controlled by Hui Luo | | | | Dreamgo Inc. | | An entity controlled by Hui Luo |
Due from related parties | | June 30, 2026 | | | December 31, 2025 | | | | | | | | | Dream Legal Group, Inc. | | | 16,783 | | | | 45,493 | | Total due from related parties | | $ | 16,783 | | | $ | 45,493 | |
Due to related parties | | June 30, 2026 | | | December 31, 2025 | | | | | | | | | Due to Dream Go Inc. | | | 36,234 | | | | 63,316 | | Total due to related parties - current | | $ | 36,234 | | | $ | 63,316 | |
The following table represents related party transactions for the quarter and six months ended June 30, 2026 and 2025: | | Three Months Ended June 30, | | | Six Months Ended June 30, | | Name | | Business Purpose of Transaction | | 2026 | | | 2025 | | | 2026 | | | 2025 | | Dream Legal Group, Inc | | Sublease income | | $ | 12,117 | | | $ | 24,325 | | | | 16,783 | | | $ | 49,920 | | Dreamgo Inc. | | Rent expense | | | 90,253 | | | | 90,253 | | | | 180,506 | | | | 180,506 | | Yi Liu | | Interest expense | | | — | | | | 661 | | | | | | | | 822 | | Luo Hui | | Interest expense | | | — | | | | 960 | | | | | | | | 1,300 | |
Sublease income has been reflected as a reduction of general and administrative expenses in the accompanying consolidated statements of operations. As of June 30, 2026 and December 31, 2025, the Company has the following ROU assets and operating lease liabilities recognized from related party under ASC 842 (Note 4): | | | | June 30, 2026 | | | December 31, 2025 | | Dreamgo Inc. | | ROU assets | | $ | 1,090,638 | | | $ | 1,246,766 | | Dreamgo Inc. | | Short term obligation under operating leases | | $ | (339,760 | ) | | $ | (195,353 | ) | Dreamgo Inc. | | Long term obligation under operating leases | | $ | (873,653 | ) | | $ | (1,046,141 | ) |
|