Note 13 – Other Loan

On June 19, 2020, Diamond Bar was granted a U.S. Small Business Administration (SBA) loan in the aggregate amount of $150,000, pursuant to the Economic Injury Disaster Loan. The Loan, which was in the form of a promissory note dated June 19, 2020, matures on June 19, 2050 and bears interest at a rate of 3.75% per annum, payable monthly beginning 12 months from the date of the promissory note. Funds from the Loan may only be used for working capital. The loan was secured by all tangible and intangible property of Diamond Bar and has accumulated interest of $3,902 and $4,000 for the nine months ended September 30, 2026 and 2025, respectively; and $1,306 and $1,340 for the three months ended September 30, 2026 and 2025, respectively.

On November 14, 2024, Nova Malaysia entered into a loan agreement in the aggregate amount of $71,286 (equivalent to Malaysia Ringgit 300,000) with an unrelated third party. The loan was in the form of a promissory note dated November 14, 2024, matures on November 13, 2030, and bears no interest. The proceeds of the loan were used for working capital. On October 1, 2025, the lender forgave the loan and record it as other income.