| Schedule of Related Party Transactions |
b.
Transactions with related parties
Schedule
of Related Party Transactions
| | |
| |
| |
For the Six Months Ended
March 31, | |
| Name | |
| |
Nature | |
2026 | | |
2025 | | |
2024 | |
| Ione Group
Company Limited | |
(1) | |
Administrative
services fees | |
$ | - | | |
$ | 33,708 | | |
$ | 33,528 | |
| | |
| |
| |
| | | |
| | | |
| | |
| Zhuhai Guanghong Daoyuan
Technology Partnership (Limited Partnership) | |
(2) | |
Interest expenses | |
$ | 2,435 | | |
$ | - | | |
$ | - | |
| | |
| |
| |
| | | |
| | | |
| | |
| Ng Wai Ian | |
(3) | |
Compensation and benefits | |
$ | 40,584 | | |
$ | 23,970 | | |
$ | 23,842 | |
| Sou Weng Seng | |
(3) | |
Compensation and benefits | |
| 40,584 | | |
| 23,595 | | |
| 23,470 | |
| Chan Kong Pan | |
(3) | |
Compensation and benefits | |
| 22,227 | | |
| 20,974 | | |
| 20,862 | |
| Ieong Fong Hang | |
(3) | |
Compensation and benefits | |
| 45,454 | | |
| 23,820 | | |
| 23,693 | |
| | |
| |
| |
$ | 148,849 | | |
$ | 92,359 | | |
$ | 91,867 | |
| (1) |
The
amounts for the six months ended March 31, 2025 and 2024 represented fees from administrative services rendered. |
| (2) |
The
amounts for the six months ended March 31, 2026 represented interest expense for the amounts due to a related party. |
| (3) |
The
amounts for the six months ended March 31, 2026, 2025 and 2024 represented salaries paid. |
c.
Balance with related parties, gross
| | |
| |
| |
As
of | |
| Name | |
| |
Nature | |
March 31, 2026 | | |
September
30, 2025 | |
| Zhuhai Guanghong Daoyuan Technology
Partnership (Limited Partnership) | |
(1) | |
Amounts due to related parties | |
$ | 140,375 | | |
$ | 133,871 | |
| Ieong Fong Hang | |
(2) | |
Amounts due to related
parties | |
| - | | |
| 3,974 | |
| | |
| |
| |
$ | 140,375 | | |
$ | 137,845 | |
| | |
| |
| |
| | | |
| | |
| ZentoAI Company Limited | |
(3) | |
Deposits | |
$ | 1,020,850 | | |
$ | 706,694 | |
| (1) |
The
balances as of March 31, 2026 and September 30, 2025 represented advances from the related party for operational purposes and related
accrued interest. The balances were unsecured, interest bearing at 3.5% p.a., and repayable before August 11, 2026. Related interest
expense was $2,435, nil and nil for the six months ended March 31, 2026, 2025 and 2024, respectively. |
| (2) |
The
balances as of September 30, 2025 represented amounts payable to a related party in respect of expenses paid on behalf of the Company. |
| (3) |
The
balances as of March 31, 2026 and September 30, 2025 represented good faith deposit paid to a related party for the acquisition of
a target company. |
|