RELATED PARTIES TRANSACTIONS

9 Months Ended

Sep. 30, 2025

Related Party Transactions [Abstract]

RELATED PARTIES TRANSACTIONS

6. RELATED PARTIES TRANSACTIONS

The table below sets forth the related parties and their relationships with the Company as of September 30, 2025 and December 31, 2024:

Name of related parties	Relationship with the Company
Yu Yang (“Mr. Yang”)	Controlling shareholder
Jiaocheng Xinmu Trade Co., Ltd (“Jiaocheng Xinmu”)	Controlled by Mr. Yang
All Weather (Hainan) Network Sports Co., Ltd (“All Weather”)	Controlled by Mr. Yang
Taiyuan Tuohang Logistics Co., Ltd (“Taiyuan Tuohang”)	Controlled by Mr. Yang
Shanxi Xiliu Catering Management Co., Ltd (“Shanxi Xiliu”)	Controlled by Mr. Yang

The related party balances and transactions are as follows:

Amounts due to related parties:

		September 30, 2025		December 31, 2024
Yu Yang	(a)	$	582,992	$	441,151
Jiaocheng Xinmu Trade Co., Ltd	(b)		2,449,337		2,346,889
Taiyuan Tuohang Logistics Co., Ltd	(c)		236,106		117,324
		$	3,268,435	$	2,905,364

(a)	Amounts due to Yu Yang represent payments made to vendors on behalf of the Company for operational purposes. During the three and nine months ended September 30, 2025 and 2024, apart from the exchange differences arising from the translation of RMB balances into U.S. dollar at period-end exchange rates, Mr. Yang had paid the operation and administration expenses on behalf of the Company in an aggregate amount of $24,428, $24,438, $141,734 and $140,808, respectively.
(b)	Amounts due to Jiaocheng Xinmu Trade Co., Ltd represent advances made to the Company for operational purposes. Apart from the exchange differences arising from the translation of RMB balances into U.S. dollar at period-end exchange rates, during the three and nine months ended September 30, 2025, Jiaocheng Xinmu made an advance of $42,934 and $42,934 to the Company, respectively. On June 30, 2024, the Company, Shanxi Xiliu and Jiaocheng Xinmu made an arrangement to legally offset the Company’s receivable from Shanxi Xiliu with the payable to Jiaocheng Xinmu in the amount of $1,695,750 (the “Netting Arrangement”).
(c)	Amounts due to Taiyuan Tuohang Logistics Co., Ltd represent payments made on behalf of the Company for operational purposes. During the three and nine months ended September 30, 2025 and 2024, apart from the exchange differences arising from the translation of RMB balances into U.S. dollar at period-end exchange rates, Taiyuan Tuohang had paid the operation and administration expenses on behalf of the Company in an aggregate amount of $38,925, $40,506, $114,236 and $80,784, respectively. In addition, the Company repaid Taiyuan Tuohang in an aggregate amount of $nil, $nil, $nil and $37,817, respectively.

Related party transactions:

During the three and nine months ended September 30, 2025 and 2024, there were expenses paid on behalf by the related parties as described above. In addition, during the three and nine months ended September 30, 2025 and 2024, the Company sold products to All Weather (Hainan) Network Sports Co., Ltd in aggregate amounts of $49,509, 144,700, $159,331 and $144,700, respectively.