10.       AMOUNT DUE TO SHAREHOLDER

As of June 30, 2026 and December 31, 2025, the amount represented temporary advances made by a shareholder, Mr. Young to the Company for capital expenditure and working capital purpose, which was unsecured, interest-free and repayable on demand. The balance was $912,430 and $1,012,225 as of June 30, 2026 and December 31, 2025, respectively.