v3.26.1
COMMITMENTS AND CONTINGENCIES
6 Months Ended
Jun. 30, 2026
Commitments and Contingencies Disclosure [Abstract]  
COMMITMENTS AND CONTINGENCIES

NOTE 11 – COMMITMENTS AND CONTINGENCIES

 

Operating Rental Leases

 

We have relocated our corporate office to 1340 Reynolds Avenue Unit 120, Irvine, CA 92614. On December 1, 2023, the Company signed a lease agreement for a 3000-square foot of office space with Metro Creekside California, LLC. Lease term is thirty-eight months beginning December 1, 2023 and expiring on January 31, 2027. On October 16 of 2023, we signed a sublease agreement to relocate the HRS operations from Costa Mesa to Irvine, California for one year and 7 months commencing December 1, 2023 and ending September 30, 2025. We also signed a temporary storage lease and Due to the short termination clause, we are treating this as a month-to-month lease.

 

On April 9, 2025, we entered a lease for our HRS operations in City of Irvine, California, on June 4, 2025, we amended this lease for additional area. The lease is for the period from July 1, 2025 through June 30, 2028 with monthly rent of $9,577, with an annual increase of 4% starting from the second year of the lease.

 

 

On January 30, 2024, JHJ entered into a lease for the office in Chengdu City (“Chengdu lease”), China from January 30, 2024 to February 28, 2026 and has a monthly rent of RMB 28,200 including the VAT. The lease required a security deposit of RMB 77,120 (or $10,600). The Company received a one-month rent abatement, which was considered in calculating the present value of the lease payments to determine the ROU asset which is being amortized over the term of the lease. On February 5, 2026, JHJ entered into another lease for the office in Chengdu City (“Chengdu lease”), China from February 10, 2026 to March 8, 2028  and has a monthly rent of RMB 11,000 (or $1,621) including the VAT. The lease required a security deposit of RMB 12,525 (or $1,846). The Company received a one-month rent abatement, which was considered in calculating the present value of the lease payments to determine the ROU asset which is being amortized over the term of the lease.

 

The components of lease costs, lease term and discount rate with respect of these three leases with an initial term of more than 12 months are as the following:

 

Balance sheet information related to the Company’s operating leases:

 

   June 30, 2026   December 31, 2025 
Right-of-used assets  $244,597   $299,018 
Lease liabilities – current   132,663    131,728 
Lease liabilities – non-current   121,409    170,605 
Total lease liabilities  $254,072   $302,333 

 

The weighted-average remaining lease term and the weighted-average discount rate of the above three leases are as follows:

 

   

Six Months Ended

June 30, 2026

 
Weighted average remaining lease term (years)     1.90  
Weighted average discount rate     3.5%–10.0 %

 

The following is a schedule, by year of lease payment for above three leases as of June 30, 2026:

 

For the 12 months ending  Lease Payment 
     
June 30, 2027  $

151,377

 
June 30, 2028   

119,636

 
June 30, 2029   - 
Total undiscounted cash flows   

271,013

 
Imputed Interest   

16,941

 
Present value of lease liabilities  $

254,072

 

 

Our lease expense for the six months ended June 30, 2026, and 2025 was $80,287 and $119,733 respectively.