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Related Party Balances and Transactions | 9 Months Ended
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Sep. 30, 2025
Related Party Balances and Transactions [Abstract] |
Related Party Balances and Transactions | Note 8 – Related Party Balances and Transactions Other payables – related parties:
Name of related party |  | Relationship |  | Nature |  | September 30, 2025 |  |  | December 31, 2024 |
|  |  |  |  |  | (unaudited) |  |  |  |
Xiaojian Wang |  | Chief Executive Officer |  | Accrued compensations |  | $ | 87,500 |  |  | $ | 50,000 |
Xiaojian Wang |  | Chief Executive Officer |  | Interest-free loans to the Company* |  |  | - |  |  |  | 349,485 |
Xiaojian Wang |  | Chief Executive Officer |  | Operating related fees paid on behalf of the Company |  |  | 41,635 |  |  |  | 50,000 |
Zihao Zhao |  | Chief Finance Officer |  | Accrued compensations |  |  | 60,833 |  |  |  | 50,833 |
Zihao Zhao |  | Chief Finance Officer |  | Reimbursement |  |  | 1,997 |  |  |  | 1,948 |
Total |  |  |  |  |  | $ | 191,965 |  |  | $ | 502,266 |
* | The terms of these loans are disclosed in Note 1- Liquidity and Capital Resources.
Related Party Transaction As disclosed in Note 1, the Company purchased 100% equity interest of Pallas from the Sellers, on September 29, 2025. Two shareholders of the Company, who beneficially own 11.4%, in the aggregate, of the outstanding shares of common stock of the Company, immediately before the execution of the Transaction, also serve as the directors and share voting and dispositive power over the shares issued by the Target. Accordingly, the Pallas Transaction constitutes a related party transaction for the Company pursuant to Item 404 of Regulation S-K. As of September 30, 2025 and December 31, 2024, the balance of other payables - related parties were $191,965 and $502,266, respectively, mainly consisted of accrued compensation of the Company’s officers, interest - free loans received from the Company’s officers and operating related fees paid by the Company’s officer on behalf of the Company. As of September 30, 2025, the interest-free loans received from the Company’s officers were fully repaid. For the three months ended September 30, 2025 and 2024, the Company recorded compensation expenses to its officers amounted to $37,500 and $20,000, respectively, for their services provided to the Company. For the nine months ended September 30, 2025 and 2024, the Company recorded compensation expenses to its officers amounted to $89,536 and $60,000, respectively, for their services provided to the Company.

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