| SCHEDULE OF RELATED PARTY BALANCES AND TRANSACTIONS |
The
Company records transactions with various related parties. These related party balances as of March 31, 2026 and September 30, 2025 and,
and transactions for the six months ended March 31, 2026 and 2025 are identified as follows:
SCHEDULE OF RELATED PARTY BALANCES AND TRANSACTIONS
| (1) |
Related
party with transactions and related party relationships |
| Name
of Related Party |
|
Relationship
to the Company |
| Zheng,
Huiyi |
|
Chief
Executive Officer (“CEO”), Chairman of the Board of Directors |
| Bao,
Qihong |
|
Chief
Technology Officer (“CTO”) and Director of the Company |
| Carrie
Choy |
|
A
senior officer of the Company |
| Shanghai
Borui Finance Information Limited |
|
An
entity controlled by CEO of the Company |
|
| SCHEDULE OF SIGNIFICANT RELATED PARTY TRANSACTIONS |
SCHEDULE
OF SIGNIFICANT RELATED PARTY TRANSACTIONS
Purchases
from a related party
| | |
2026 | | |
2025 | |
| | |
For
the six months ended March 31, | |
| | |
2026 | | |
2025 | |
| | |
(Unaudited) | |
| | |
| |
| Shanghai Borui Finance Information Limited - software
development | |
$ | — | | |
$ | 253,388 | |
| Shanghai Borui Finance
Information Limited- research and development | |
| 991,571 | | |
| — | |
| Total | |
$ | 991,571 | | |
$ | 253,388 | |
| Purchases from a related party | |
$ | 991,571 | | |
$ | 253,388 | |
The
related party provided IT professional outsourcing service to the Company for the Company’s software development purpose or research
and development purpose.
Cash
advanced from related parties
| | |
2026 | | |
2025 | |
| | |
For
the six months ended March 31, | |
| | |
2026 | | |
2025 | |
| | |
(Unaudited) | |
| | |
| |
| Zheng, Huiyi | |
$ | — | | |
$ | 62,605 | |
| Carrie Choy | |
| — | | |
| 13,000 | |
| Total | |
$ | — | | |
$ | 75,605 | |
| Cash advanced from related parties | |
$ | — | | |
$ | 75,605 | |
PLATINUM
ANALYTICS CAYMAN LIMITED
NOTES
TO UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
NOTE
8 — RELATED PARTY BALANCES AND TRANSACTIONS (continued)
Repayments
of amounts due to related parties
| | |
2026 | | |
2025 | |
| | |
For
the six months ended March 31, | |
| | |
2026 | | |
2025 | |
| | |
(Unaudited) | |
| Zheng, Huiyi | |
$ | 99,734 | | |
$ | — | |
| Bao, Qihong | |
| 198,000 | | |
| — | |
| Carrie Choy | |
| 193,987 | | |
| — | |
| Total | |
$ | 491,721 | | |
$ | — | |
| Repayments of amounts due to related parties | |
$ | 491,721 | | |
$ | — | |
| (3) |
Amounts
due to related parties |
| | |
March
31, 2026 | | |
September
30, 2025 | |
| | |
(Unaudited) | | |
(Audited) | |
| Amounts due to related parties | |
| | | |
| | |
| Zheng, Huiyi | |
$ | — | | |
$ | 99,734 | |
| Bao, Qihong(1) | |
| 370,000 | | |
| 568,000 | |
| Carrie Choy | |
| — | | |
| 193,987 | |
| Shanghai Borui Finance
Information Limited (2) | |
| 40,024 | | |
| — | |
| Total | |
$ | 410,024 | | |
$ | 861,721 | |
| Amounts due to related parties | |
$ | 410,024 | | |
$ | 861,721 | |
| (1) |
The amounts due to Bao, Qihong
are interest free with amount of $370,000at maturity date of September 23, 2026. The loans can be extended for another year upon the
Company’s request. On February 16, 2026, both parties agreed to extend the loan for another year, with the extended repayment
date to be September 22, 2027. |
| (2) |
The amounts represent the
payable expense to the Shanghai Borui, which provided IT professional outsourcing service to the Company for the Company’s software
development purpose or research and development purpose. |
|