| Schedule of Related Party Transactions and Balances |
Sales to a related party | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | Name of Related Party | | Relationship | | Nature of
Transactions | | For the Three Months Ended June 30, | | For the Six Months Ended
June 30, | | | | 2026 | | 2025 | | 2026 | | 2025 | | | | | | | USD | | USD | | USD | | USD | | Foremost Worldwide Co., Ltd. | | An entity under common control | | Sales | | $ | 774,720 | | $ | 624,675 | | $ | 1,685,876 | | | $ | 1,360,236 | | | | | | | | $ | 774,720 | | $ | 624,675 | | $ | 1,685,876 | | | $ | 1,360,236 | |
Purchases from related parties | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | Name of Related Party | | Relationship | | Nature of
Transactions | | For the Three Months Ended June 30, | | For the Six Months Ended
June 30, | | | | 2026 | | 2025 | | 2026 | | 2025 | | | | | | | USD | | USD | | USD | | USD | | Focal Capital Holding Limited | | An entity under common control | | Purchases | | $ | 1,121,188 | | | $ | 1,846,438 | | | $ | 2,422,173 | | | $ | 3,349,172 | | | Foremost Worldwide Co., Ltd. | | An entity under common control | | Purchases | | 1,495,953 | | | 1,310,711 | | | 2,451,356 | | | 2,654,821 | | | Rizhao Foremost Woodwork Manufacturing Co., Ltd. | | An entity under common control | | Purchases | | 56,466 | | | 55,185 | | | 98,754 | | | 204,807 | | | F.P.Z. Furniture (Cambodia) Co., Ltd. | | An entity under common control | | Purchases | | — | | | 11,759 | | | — | | | 11,759 | | | | | | | | $ | 2,673,607 | | | $ | 3,224,093 | | | $ | 4,972,283 | | | $ | 6,220,559 | |
The ending balances of such transactions as of June 30, 2026 and December 31, 2025 are listed of the following: Prepayments, other receivables and payables — related parties | | | | | | | | | | | | | | | | | | | | | | | | | | | | Name of Related Party | | Relationship | | Nature of
Transactions | | As of
June 30,
2026 | | As of
December 31,
2025 | | | | | | | USD | | USD | | | | | | | | | | | Focal Capital Holding Limited | | An entity under common control | | Purchases | | $ | 1,696,133 | | | $ | 4,118,054 | | | Foremost Worldwide Co., Ltd. | | An entity under common control | | Purchases | | 11,801,505 | | | 9,978,936 | | | Foremost Home Inc. (“FHI”) | | An entity under common control | | Shared services and Miscellaneous expenses | | 3,223,625 | | | 3,621,746 | | | Foremost Worldwide Co., Ltd. | | An entity under common control | | Shared services and Miscellaneous expenses | | (309,322) | | | (370,368) | | | Focal Capital Holding Limited | | An entity under common control | | Miscellaneous expenses | | (2,845) | | | — | | | F.P.Z. Furniture (Cambodia) Co., Ltd. | | An entity under common control | | Miscellaneous expenses | | (471,843) | | | (73,509) | | | | | | | | $ | 15,937,253 | | | $ | 17,274,859 | |
Accounts Payables — related parties | | | | | | | | | | | | | | | | Name of Related Party | | As of
June 30,
2026 | | As of
December 31,
2025 | | | USD | | USD | | | | | | | | | | | | Rizhao Foremost Woodwork Manufacturing Co., Ltd. | | $ | 54,536 | | | $ | 49,855 | | | | | | | | | $ | 54,536 | | | $ | 49,855 | |
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