RELATED PARTY TRANSACTIONS

6 Months Ended

Mar. 31, 2026

NOTE 11 - RELATED PARTY TRANSACTIONS

Amounts due from related parties

Amounts due from related parties mainly represent customer payments for sales collected and processed by a third-party service provider on behalf of the Company and monies advanced to officers or employees for daily operating expenses that are anticipated to be incurred by our officers and employees on behalf of the Company. The advances are required to be repaid in cash within a year.

Amounts due from related parties consisted of the following:

Name of related party	Relationship	Nature of transactions	March 31, 2026		September 30, 2025
King Eagle (Hangzhou) Health Technology Co., Ltd	40% held by King Eagle (Tianjin)	Advanced for operating expenses	$	86,982	$	84,282
Chongbao (Beijing) Auction Co., Ltd.	100% held by Beijing Paiyue Technology Co., LTD, which is 95% held by Ms. Chengyuan Li, a director of the Company	Account receivable		82,500		247,337
Kun Yu (Hainan) Technology Co., Ltd.	100% held by Beijing Paiyue Technology Co., LTD, which is 95% held by Ms. Chengyuan Li, a director of the Company	Advanced for operating expenses		14,787		-
Total			$	184,269	$	331,619

Amounts due to related parties

Amounts due to related parties are payables arising from transactions between the Company and related parties, such as payments of agency service charges to a related company, payments of operating expenses by such related parties on behalf of our entities in the PRC, and funding to meet working capital requirements. The payables owed to the related parties are interest free, unsecured, and repayable on demand.

Amounts due to related parties consisted of the following:

Name of related party	Relationship	Nature of transactions	March 31, 2026		September 30, 2025
Ms. Chengyuan Li	A prior shareholder of King Eagle (Tianjin); a director of the Company; beneficial owner of shares of the Company through her control of Beijing Paiyue Technology Co., LTD, which controls Kun Peng TJ Limited	Operational support to King Eagle (Tianjin) to meet its working capital requirements	$	2,732,822	$	2,647,984
Ms. Xiujin Wang	One of the shareholders of King Eagle (Tianjin)	Operational support to King Eagle (Tianjin) to meet its working capital requirements		260,945		252,845
Mr. Richun Zhuang	Chief Executive Officer and a director of the Company	Operational support to King Eagle (Tianjin) to meet its working capital requirements		409,599		424,108
Ms. Yuanyuan Zhang	One of the shareholders of King Eagle (Tianjin), CFO of the Company	Operational support to King Eagle (Tianjin) to meet its working capital requirements		43,491		-
Ms. Jinjing Zhang	One of the shareholders of King Eagle (Tianjin)	Operational support to King Eagle (Tianjin) to meet its working capital requirements		2,464		2,388
Mr. Zhandong Fan	One of the shareholders of King Eagle (Tianjin)	Operational support to King Eagle (Tianjin) to meet its working capital requirements		3,914		3,793
Mr. Jianxin Niu	Legal representative and the director of Chongbao (Beijing) Auction Co., Ltd.	Operational support to King Eagle (Tianjin) to meet its working capital requirements		34,615		34,097
Tianjin Qianying Technology Co., Ltd.	100% held by Ms. Jinjing Zhang, one of the shareholders of King Eagle (Tianjin)	Payments of agency service charges and interest-free loan		862,363		828,644
Beijing Paiyue Technology Co., LTD	95% held by Ms. Chengyuan Li, a director of the Company	Payments of agency service charges, interest-free loan and leasing expenses		269,479		165,959
Chongbao (Beijing) Auction Co., Ltd.	100% held by Beijing Paiyue Technology Co., LTD, which is 95% held by Ms. Chengyuan Li, a director of the Company	Payments of service charges and interest-free loan		288,143		178,096
Total			$	4,907,835	$	4,537,914

Related parties transactions

Name of related party	Relationship	Nature of transactions	March 31, 2026		March 31, 2025
Chongbao (Beijing) Auction Co., Ltd.	100% held by Beijing Paiyue Technology Co., LTD, which is 95% held by Ms. Chengyuan Li, a director of the Company	Selling expense — service agents		29,904		-
Tianjin Qianying Technology Co., Ltd.	100% held by Ms. Jinjing Zhang, one of the shareholders of King Eagle (Tianjin)	Selling expense — service agents		4,106		80,202
Beijing Paiyue Technology Co., LTD	95% held by Ms. Chengyuan Li, a director of the Company	General administration expenses —rental expense		29,677		29,677
Total			$	63,687	$	109,879

- 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

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-Topic 942
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Reference 3: http://www.xbrl.org/2003/role/disclosureRef
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Reference 13: http://www.xbrl.org/2003/role/disclosureRef
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+ Details

Kun Peng International Ltd. 10-Q