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

NOTE 11 — RELATED PARTY TRANSACTIONS

 

During the three months ended June 30, 2026 and 2025, the Company received advances of $0 and $70,624, respectively, and made repayments of $0 and $1,300, respectively, to the Company’s Chief Executive Officer (See Note 6).

 

During the three months ended June 30, 2026 and 2025, the Company received advances of $0 and $5,000, respectively, and made no repayments to a director of the Company (See Note 6).

 

On May 5, 2026, the Company entered into a franchise agreement with Degco Fitness Ventures Ltd., a related party entity owned by the Company’s Chief Executive Officer (See Note 8). During the three months ended June 30, 2026, the Company recognized $1,000 of franchise revenue under the agreement. As of June 30, 2026, the related $1,000 receivable remained outstanding.

 

During each of the three months ended June 30, 2026 and 2025, the Company recognized $2,000 in director fees and $3,000 in management fees (for the Chief Executive Officer), both of which are included in Compensation expense in the accompanying statements of operations.