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

Note 13 - RELATED PARTY BALANCES AND TRANSACTIONS

 

Parties are considered to be related if one party has the ability, directly or indirectly, to control the other party or exercise significant influence over the other party in making financial and operational decisions. The related parties that had transactions or balances with the Company in 2025 and 2024 consisted of:

 

Related Parties   Relationship with the Company
Guangzhou Tiancheng Capital Management Group Co., Ltd. (“Tiancheng Capital”)   The former shareholder of Tiancheng Jinhui from June 18, 2020 to June 30, 2022. And as of December 31, 2024, Mr. Ruilin Xu still holds 48.51% equity interest in Guangzhou Tiancheng Capital Management Group Co., Ltd. (“Tiancheng Capital”). The Company provided advisory and transaction services for Tiancheng Capital.
     
Mr. Ruilin Xu   The Company’s Chief Executive Officer and director, paid certain professional fees or salaries on behalf of the company.
     
Mr. Siqi Cao   The Company’s director, paid certain professional fees on behalf of the Company.
     
Shenzhen CIC Consulting Co., Ltd.   Mr. Zhiliang Hu holds 30% equity interest in Shenzhen Zhongtou Business Consulting Co., Ltd.
     
Shenzhen Zhongtou Shunshi Investment Management Co.,Ltd.   Mr. Zhiliang Hu holds 50% equity interest in Shenzhen Zhongtou Shunshi Investment Management Co.,Ltd.
     
Shenzhen Qianhai Jingwei Wisdom Investment Consultant Co.,Ltd.   Both Mr. Zhiliang Hu and Ms. Xiaohuang Hong each hold a 50% equity interest in Shenzhen Zhongtou Big Data Technology Co., Ltd. Additionally, Ms. Xiaohuang Hong holds a 50% equity interest in Shenzhen Qianhai Jingwei Wisdom Investment Consultant Co., Ltd.
     
Shenzhen Zhongtou Industrial Planning & Consulting Co.,Ltd.   Mr. Zhiliang Hu holds 50% equity interest in Shenzhen Zhongtou Industrial Planning & Consulting Co.
     
Shenzhen Zhongtou Big Data Technology Co.,Ltd.   Both Mr. Zhiliang Hu and Ms. Xiaohuang Hong each hold a 50% equity interest in Shenzhen Zhongtou Big Data Technology Co., Ltd.
     
Ms. Li Qian   Ms. Li Qian is the spouse of Mr. Zhiliang Hu.
     
Shenzhen Zhongtou Industrial Treasure Network Co.,Ltd.   Mr. Zhiliang Hu holds 50% equity interest in Shenzhen Zhongtou Industrial Treasure Network Co.
     
Mr. Zhiliang Hu   Mr. Zhiliang Hu holds 50% equity interest in Shenzhen Zhongtou Shunshi Investment Management Co., Ltd.
     
Shaanxi Tiancheng Jinhui Investment Co., Ltd. (Formally known as “Shaanxi Tiancheng Enterprise Management Consulting Co., Ltd.”)   Shaanxi Tiancheng Jinhui Investment Co., Ltd. is one of the Company’s suppliers, and Tiancheng Capital holds 52% equity interest in the party until December 8, 2021.
     
Guangzhou Tianyi Technology Co., Ltd. (Formally known as “Tiancheng New Retail Investment Holding (Guangdong) Co., Ltd.”)   Guangzhou Tianyi Technology Co., Ltd. is one of the Company’s suppliers, and Tiancheng Capital holds 51% equity interest in the party since March 3, 2020.

1) Related party balances

 

As of December 31, 2025 and 2024

 

   December 31,
2025		   December 31,
2024		 
Accounts payable-related party        
Guangzhou Tiancheng Capital Management Group Co., Ltd.  $7,793   $17,673 
           
Due from related parties*          
Shenzhen CIC Consulting Co., Ltd.  $
-
   $217,651 
Shenzhen Zhongtou Shunshi Investment Management Co.   
-
    113,801 
Shenzhen Zhongtou Big Data Technology Co.   
-
    25,441 
Shenzhen Zhongtou Industrial Treasure Network Co.   
-
    40,086 
Mr. Zhiliang Hu   
-
    11,646 
Subtotal   
-
    408,625 
Less: Total due from related parties from discontinued operations   
-
    408,625 
Total due from related parties  $
-
   $
-
 
           
Due to related parties*          
Mr. Ruilin Xu (the Company’s Chief Executive Officer)  $30,173   $28,907 
Infinity worldwide holding ltd   120,674    120,674 
Guangzhou Tiancheng Capital Management Group Co., Ltd.   71,499    68,500 
Mr. Zhiliang Hu   
-
    616 
Subtotal   222,346    218,697 
Less: Total due to related parties from discontinued operations   
-
    616 
Total due to related parties  $222,346   $218,081 

 

* The above balances are due on demand, interest-free and unsecured. The Company used the funds for its operations.

2) Related party transactions

 

For the years ended December 31, 2025, 2024 and 2023

 

Name of related parties  December 31,
2025		   December 31,
2024		   December 31,
2023		 
Revenues            
Guangzhou Tiancheng Capital Management Group Co., Ltd.  $26,251   $134,138   $612,863 
Total revenues   26,251   $134,138   $612,863 
                
Cost of revenues from continuing operations               
Guangzhou Tiancheng Capital Management Group Co., Ltd.  $
-
   $147,298   $147,298 
Total cost of revenues from continuing operations  $
-
   $147,298   $147,298 
Cost of revenues from discontinued operations               
Shenzhen Zhongtou Industrial Economic Consulting Co., Ltd.  $
-
   $104,880   $
-
 
Shenzhen Zhongtou Industry Research Institute Co., Ltd.   
-
    207,575    
-
 
Shenzhen Zhongtou Business Consulting Co., Ltd.   
-
    440,376    
-
 
Total cost of revenues from discontinued operations   
-
    752,831    
-
 

 

* The revenue from Guangzhou Tiancheng Capital Management Group Co., Ltd arises from advisory and transaction services. Revenues from these services consist of fees associated with private fundraising transactions, which are recognized on a net basis.

 

  The costs incurred are related to the business training services provided by Guangzhou Tiancheng Capital Management Group Co., Ltd. These services are delivered through a variety of short-term courses. Revenue is recognized upon the completion of these courses. Training fees are collected in advance of service provision and are recorded as client advances.

 

* The costs incurred are related to the business consulting services provided by disposed entities. These services are delivered through a variety of short-term services. Revenue is recognized upon the completion of these courses. Training fees are collected in advance of service provision and are recorded as client advances.