SHORT-TERM INVESTMENTS (Tables)

9 Months Ended

Sep. 30, 2026

Short-term investments consist of the following:

SCHEDULE OF SHORT-TERM INVESTMENT

	September 30,		December 31,
	2026		2025
	US$		US$
Certificate of Deposits (i)		4,039,157		2,224,404
ETF (ii)		8,508,869		1,363
Common Shares (iii)		1,010,029		17,800
Total short-term investments	$	13,558,055	$	2,243,567

(i)

On April 15, 2026, the Company deposited a Certificate of Deposits of $1,000,000 in East West Bank, with an annual interest rate of 3.534% and the maturity date of October 12, 2026. As of September 30, 2026, the balance of this Certificate of Deposits is $1,016,497.

On February 14, 2025, the Company deposited a Certificate of Deposits of $943,690.46 with a term of 180 days in East West Bank, with an annual interest rate of 3.925%. On August 24, 2025, the Company renewed the Certificate of Deposits with another term of 180 days. As of December 31, 2025, the balance of this Certificate of Deposits was $970,990. On February 20, 2026, the Company renewed the Certificate of Deposits with another term of 180 days. On August 19, 2026, the Company renewed the Certificate of Deposits with another term of 180 days. As of September 30, 2026, the balance of this Certificate of Deposits was $993,111.

On October 7, 2025, the Company deposited a Certificate of Deposits of $1,088,000 in Morgan Stanley Private Bank, with an annual interest rate of 4.1% and the maturity date of September 9, 2026. As of December 31, 2025, the balance of this Certificate of Deposits is $1,100,577. It was redeemed on September 9, 2026. As of September 30, 2026, the balance of this Certificate of Deposits is nil.

On September 10, 2026, the Company deposited a Certificate of Deposits of $1,132,000 in Morgan Stanley Private Bank, with an annual interest rate of 4.0% and the maturity date of March 16, 2027. As of September 30, 2026, the balance of this Certificate of Deposits is $1,129,191.

On September 21, 2026, the Company deposited a Certificate of Deposits of $900,000 in Bank of America, with an annual interest rate of 4.1% and the maturity date of March 24, 2027. As of September 30, 2026, the balance of this Certificate of Deposits is $900,358.

On May 2, 2025, the Company deposited a Certificate of Deposits of $150,000 with a term of 12 months in Bank of America, with an annual interest rate of 3.2%. As of December 31, 2025, the balance of this CD is $152,837.

(ii)	In the first half of 2026, the Company purchased a total of 84,514 units ISHARES TREASURY BOND ETF as part of the investment portfolio. As of September 30, 2026, the market value of the 86,514 units ISHARES TREASURY BOND ETF was $8,508,869.

	On March 31, 2025, the Company purchased 2 units SPDR S&P 500 ETF as part of the investment portfolio at a cost of $1,205.52. As of December 31, 2025, the market value of the 2 units ETF was $1,363. All units were sold on July 14, 2026.

(iii)	As of December 31, 2025, the Company holds common shares of KIDZ, with the amount of $17,800. As of September 30, 2026, the Company holds common stocks of KIDZ with the amount of $29, and common shares of ZJK with the amount of $1,010,000.