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RELATED PARTY BALANCES AND TRANSACTIONS
 12 Months Ended
Dec. 31, 2025
Related Party Transactions [Abstract]  
RELATED PARTY BALANCES AND TRANSACTIONS

Note 17     RELATED PARTY BALANCES AND TRANSACTIONS

 

The balance due to related parties was as following:

        
   December 31,
2025		   December 31,
2024		 
   $   $ 
Mountain Share Transfer, LLC (1)   7,681    7,681 
Estate of Mr. Yin-Chieh Cheng (2)   15,885    19,435 
    23,566    27,116 

___________________

Note:

 

(1) Mountain Share Transfer, LLC is company 100% controlled by Erik S. Nelson, a former corporate secretary and director of the Company. The balances represented the amount previously paid on behalf of the Company for its daily operation purpose.
   
(2) The amount due to Mr. Yin-Chieh Cheng’s estate relates to a prior arrangement with him while he served as a director and executive officer of the Company. Mr. Yin-Chieh Cheng was deceased as of July 8, 2023, and the Company is evaluating settlement with the estate.