| 12. | RELATED PARTY TRANSACTIONS |
During the three months ended September 30, 2026, the Company received no additional advances from, and made no repayments to, related parties. The relationships relevant to the periods presented are summarized below: | Related party | | Relationship to the Company | | Xiaomin Chen | | Chief Executive Officer and Chairman of the Board; Stockholder | | Hung To Pau, Ph.D.* | | Former stockholder | | Jie Wang* | | Former stockholder of the Company | | Well Fancy Development Ltd.* | | Entity controlled by a former stockholder, Hung To Pau | | * | Hung To Pau, Ph.D. and Jie Wang ceased to be related parties of the Company upon their disposal of all common stocks held in the Company in August 2026. | The balances with related parties were as follows: Amounts due to related parties — stockholders | Related party | | As of
September 30,
2026 | | | As of
June 30,
2026 | | | | | US$ | | | US$ | | | Xiaomin Chen | | | 36,257 | | | | 36,000 | | | Jie Wang | | | — | | | | 607,014 | | | Total | | | 36,257 | | | | 643,014 | | Amounts due to related parties — related corporations, current
| Related party | | As of
September 30,
2026 | | | As of
June 30,
2026 | | | | | US$ | | | US$ | | | Well Fancy Development Ltd. | | | — | | | | 435,201 | | | Total | | | — | | | | 435,201 | |
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