v3.26.1
RELATED PARTY TRANSACTIONS
6 Months Ended
Jun. 30, 2026
Related Party Transactions [Abstract]  
RELATED PARTY TRANSACTIONS

NOTE 5 – RELATED PARTY TRANSACTIONS

 

Related parties’ liabilities consist of the following:

        
  

June 30,

2026

   December 31,
2025
 
Accrued Interest on related party loan  $6,160   $6,381 
Accounts payable   1,193     
Shareholder loan       250,245 
Advances for future issuance of shares       7,293 
Advances for operating expenses   43,838    89,065 
Total, net  $51,191   $352,984 

 

Advances from related parties

 

As of June 30, 2026 and December 31, 2025, the Company owed $43,838 and $89,065 to certain shareholders, officers, and directors of BILI Inc. (“BILI”), respectively. These balances represent advances made by these related parties to fund the Company’s operating expenses. The balances owed to shareholders of $nil and $7,293 were received as a subscription for future issuance of shares. These amounts are non-interest bearing, due on demand, and have no specified repayment schedule.

 

Shareholder loan payable

 

As of June 30, 2026 and December 31, 2025, a shareholder of BILI Inc. (“BILI”) was owed $nil and $250,245, respectively. The loan bears interest at 12% per annum, and matured on December 31, 2025. The obligations under this agreement are supported in part by designated trade receivables generated from specific commercial influencer and brand campaigns. The Company maintains the flexibility to manage this collateral pool by replacing the referenced contracts with materially similar or larger commercial agreements that may be executed during the term of the borrowing, provided notice is given to the shareholder. The outstanding principal was repaid during the six months ended June 30, 2026.

 

Interest payable on shareholder loans payable was $6,160 and $6,381 as of June 30, 2026 and December 31, 2025, respectively.

 

Due from related parties consist of the following:

        
  

June 30,

2026

   December 31,
2025
 
Advances to cover operating expenses  $7,613   $ 
Total, net  $7,613   $ 

 

Advances to related parties

 

As of June 30, 2026, and December 31, 2025, the Company had advanced $7,613 and $nil, respectively, to certain shareholders, officers, and directors of BILI Inc. (“BILI”). These advances were provided to cover operational expenses on behalf of the Company.