6. RELATED PARTY TRANSACTIONS

12 Months Ended

Jan. 31, 2025

6.RELATED PARTY TRANSACTIONS

In terms of related party transactions, Streamline and Glidelogic Corp. share the same ultimate controlling persons – Mr. Dapeng Ma and Mr. Yitian Xue. While they hold majority interest in Streamline, together they own 100% of Star Success Business, LLC, which owns 75% of Glidelogic’s interest.

Thus, the related party transactions are as follows:

a.For the fiscal year ended January 31, 2025, Streamline USA, Inc. loaned to Glidelogic Corp. a few different times.

1.In March $3,200 was loaned to Glidelogic Corp.

2.In April, an additional $1,000 was loaned to Glidelogic Corp.

3.In July, an additional $5,755 was loaned to Glidelogic Corp. This amount consists of 2 instances occurring on July 11, 2024: $2,755 & $3,000 respectively.

4.In October a total of $2,716 was loaned to Glidelogic Corp. This amount consists of 2 different amounts on 2 different dates. The first amount was $666 loaned on October 9, 2024. The second amount was $2,050 loaned on October 28, 2024.

Thus, as of fiscal year end January 31, 2025, the STMLN total Loan Amount increased to $12,671 for a short term.

As for the loan repayment activity, as of the fiscal year ended January 31, 2025, the STMLN Loan was partially paid on 03/21/2024 with the remaining portion of the nonmonetary exchange invoice amount of $1,416 depicted in the Accounts Receivable section. Furthermore, during the fiscal year ended January 31, 2025, two (2) loan payback payments were made. The first (1st) loan payback payment was for $10,589 on October 29, 2024. The second (2nd) loan payback payment was for $666 on October 31, 2024. These two (2) loans payback payments settled the loan in its entirety. The following tables depict the breakdown of the payoff:

FY 2025 Total Note Payable to STMLN	$12,671
Paid on 03/21/2024 by the remaining portion of the nonmonetary exchange invoice amount from A/R)	(1,416)
Sub-total of STMLN Note Payable as of 04/30/2024	$11,255
Loan Payback Payment made on 10/29/2024	(10,589)
Loan Payback Payment made on 10/31/2024	(666)
Total STMLN Note Payable as of 01/31/2025	$0.00

Date	Details	Amount	Int. Accrue Starting
2024/03/21	Loan to GDLG	$3,200.00	2025/02/01
2024/03/21	Loan to GDLG	($1,416.23)	2025/02/01
2024/04/08	Loan to GDLG	$1,000.00	2025/02/01
2024/07/11	Loan to GDLG	$2,755.00	2025/02/01
2024/07/11	Loan to GDLG	$3,000.00	2025/02/01
2024/10/09	Loan to GDLG	$666.25	2025/02/01
2024/10/28	Loan to GDLG	$2,050.00	2025/02/01
2024/10/29	Loan to GDLG	($10,588.77)	2025/02/01
2024/10/31	Loan to GDLG	($666.25)	2025/02/01

Total Loan Amount as of 01/31/2025		$0.00

On April 30, 2024, the term of the loan was extended to April 30, 2025, through Amendment to the original Loan Agreement between Streamline and GDLG. Based on the amended agreement, regardless of when the loan is received by GDLG, the loan is interest free through January 31, 2025. After that, the simple interest

rate of 3% per annum applies. Interest is based on a full year (365 days) consisting of twelve months. Interest will accrue starting February 1, 2025, until repayment of the loan.

However, as of fiscal year January 31, 2025, the balance of this loan is $0.

b.As of fiscal year ended January 31, 2025, Mr. Dapeng Ma (director of the Company) loaned $5,000 to the Company as listed below:

Date	Details	Amount	Int. Accrue Starting
2024/04/30	Loan to GDLG	$500.00	2025/02/01
2024/09/16	Loan to GDLG	$1,000.00	2025/02/01
2024/10/01	Loan to GDLG	$3,000.00	2025/02/01
2024/10/29	Loan to GDLG	($4,500.00)	2025/02/01
2024/11/14	Loan to GDLG	$5,000.00	2025/02/01
Total Loan Amount as of 01/31/2025		$5,000.00

On April 1, 2024, Glidelogic Corp entered into a Loan Agreement with Dapeng Ma. Based on the agreement, regardless of when the loan is received by GDLG, the loan is interest free through January 31, 2025. After that, the simple interest rate of 3% per annum applies. Interest is based on a full year (365 days) consisting of twelve months. Interest will accrue starting February 1, 2025, until repayment of the loan.

For the fiscal year ended January 31, 2025, Mr. Dapeng Ma (director of the Company) loaned a total of $9,500 to the Company. A portion of $4,500 was paid off during the year and as of the fiscal year ending January 31, 2025, the balance of this loan is $5,000.

c.As of fiscal year ended January 31, 2025, Mr. Yitian Xue (director of the Company) loaned $17,132 to the Company as listed below:

Date	Details	Amount	Int. Accrue Starting
2024/04/30	Loan to GDLG	$165.00	2025/02/01
2024/05/01	Loan to GDLG	$11,865.00	2025/02/01
2024/05/20	Loan to GDLG	$602.00	2025/02/01
2024/05/20	Loan to GDLG	$500.00	2025/02/01
2024/06/12	Loan to GDLG	$3,500.00	2025/02/01
2024/07/03	Loan to GDLG	$500.00	2025/02/01

Total Loan Amount as of 01/31/2025		$17,132.00

On April 1, 2024, Glidelogic Corp entered into a Loan Agreement with Yitian Xue. Based on the agreement, regardless of when the loan is received by GDLG, the loan is interest free through January 31, 2025. After that, the simple interest rate of 3% per annum applies. Interest is based on a full year (365 days) consisting of twelve months. Interest will accrue starting February 1, 2025, until repayment of the loan.

As of January 31, 2025, the balance of the loan remains at $17,132 as there has been no payments made.

d.As of January 31, 2025, Parent company Star Success Business, LLC (SSB) still has an inter-company loan agreement with Glidelogic Corp (GDLG). The total principal loan amount from SSB to GLDG is $5,000 as shown in the table below:

Date	Details	Amount	Int. Accrue Starting
2023/10/10	Loan to GDLG	$3,000.00	2025/02/01
2023/10/16	Loan to GDLG	$2,000.00	2025/02/01

Total Loan Amount as of 01/31/2025		$5,000.00

On April 30, 2024, the term of the loan was extended to April 30, 2025, through Amendment to the original Loan Agreement. Based on the amended agreement, regardless of when the loan is received by GDLG, the loan is interest free through January 31, 2025. After that, the simple interest rate of 3% per annum applies. Interest is based on a full year (365 days) consisting of twelve months. Interest will accrue starting February 1, 2025, until repayment of the loan.

As of January 31, 2025, the balance remains at $5,000 as there has been no payments made.

- Definition

The entire disclosure for related party transactions. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
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Reference 2: http://www.xbrl.org/2003/role/disclosureRef
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+ Details

Glidelogic Corp. 10-K