{"url_path":"/sec/aixn/10-k/2026/item-13","section_key":"item-13","section_title":"Item 13 **","topic":"sec","document":{"doc_type":"10-K","doc_date":"2026-05-15","source_url":"https://www.sec.gov/Archives/edgar/data/835662/0001493152-26-023606-index.html","accession_number":"0001493152-26-023606","cik":"0000835662","ticker":"AIXN","issuer_name":"AiXin Life International, Inc.","edgar_url":"https://www.sec.gov/Archives/edgar/data/835662/0001493152-26-023606-index.html","primary_entity_key":"0000835662","primary_entity_name":"AiXin Life International, Inc."},"word_count":1248,"has_tables":true,"body_markdown":"**Item\n13**\n**Certain\nRelationships And Related Transactions, And Director Independence.**\n\n \n\n**Transactions\nwith Related Persons**\n\n \n\nThe\nfollowing includes a summary of transactions since January 1, 2025 and certain ongoing transactions, or any currently proposed transaction,\nin which we were or are to be a participant and the amount involved exceeded or exceeds the lesser of $120,000 or one percent of the\naverage of our total assets at year-end for the last two completed fiscal years, and in which any related person had or will have a direct\nor indirect material interest (other than compensation described under “Executive Compensation”). We believe the terms obtained\nor consideration that we paid or received, as applicable, in connection with the transactions described below were comparable to terms\navailable or the amounts that would be paid or received, as applicable, in arm’s-length transactions.\n\n \n\n52\n\n \n\n \n\nFrom\ntime to time we have borrowed money from, loaned money to, sold products on credit to, purchased products on credit from and prepaid\nfor certain assets or services from related parties. Set forth below are the accounts receivable due from and the accounts payable due\nto the named related parties as of the dates indicated.\n\n \n\n**Accounts\nreceivable – related parties**\n\n \n\nAccounts receivable – related party consisted\nof the following as of the periods indicated:\n\n \n\n  \nDecember\n31, 2025  \nDecember\n31, 2024 \n\nChengdu\nLisheng Huiren Pharmacy Co., Ltd. \n$151,386  \n$144,331 \n\nChengdu\nCigu Foshou Pharmacy Co., Ltd. \n -  \n 22 \n\nSichuan\nAixintang Xinfu Pharmacy Chain Co., Ltd. \n 24,115  \n 22,632 \n\nSichuan\nYunxitang Pharmacy Co., Ltd. \n -  \n 868 \n\nShengcaofeng\nHealth Industry (Yunnan) Co., Ltd. \n -  \n 137,010 \n\nChengdu\nAixin International Travel Service Co., Ltd. \n 143,380  \n 210,224 \n\nTotal \n$318,881  \n$515,087 \n\n \n\nEach\nof the entities listed above is controlled by Mr. Quanzhong Lin our Chairman, CEO and major shareholder except for Shengcaofeng Health\nIndustry (Yunnan) Co., Ltd, which is owned by Huiliang Jiao, one of our Directors. Xiaoyan Zhou is the wife of Huiliang Jiao, the Company’s\nDirector.\n\n \n\n**Sales revenue – related party**\n\n \n\nSales revenue – related party consisted of the following for the periods indicated:\n\n \n\n  \nYears\nEnded December 31, \n\n  \n2025  \n2024 \n\nSichuan\nAixintang Xinfu Pharmacy Chain Co., Ltd. \n$3,706  \n$22,513 \n\nChengdu\nAixin International Travel Service Co., Ltd. \n 4,676  \n 3,258 \n\nChengdu\nLisheng Huirentang Pharmacy Co., Ltd \n 785  \n 60,223 \n\nShengcaofeng\nHealth Industry (Yunnan) Co., Ltd. \n 656,621  \n - \n\nYuefu\nRestaurant \n -  \n 128 \n\nTotal \n$665,788  \n$86,122 \n\n \n\nThe\nrelated party entities listed above are controlled by Mr. Quanzhong Lin (the Chairman, CEO and major shareholder of Aixin Life), except\nfor Shengcaofeng Health Industry (Yunnan) Co., Ltd, which is owned by Huiliang Jiao, a Director of the Company.\n\n \n\n**Advances\nto suppliers– related parties**\n\n \n\nAdvances\nto suppliers – related parties consisted of the following as of the periods indicated:\n\n \n\n \n \n**December\n31, 2025**\n \n \n**December\n31, 2024**\n \n\nSichuan\nAixintang Xinfu Pharmacy Chain Co., Ltd.\n \n$\n8,957\n \n \n$\n      -\n \n\nSichuan\nYunxitang Pharmacy Co., Ltd.\n \n \n860\n \n \n \n-\n \n\nChengdu\nHeshengyuan Pharmacy Co., Ltd.\n \n \n103\n \n \n \n-\n \n\nChengdu\nCigu Foshou Pharmacy Co., Ltd.\n \n \n1,444\n \n \n \n-\n \n\nTotal\n \n$\n11,364\n \n \n$\n-\n \n\n \n\nThe related party entities listed above are controlled by Mr. Quanzhong Lin (the Chairman, CEO and major shareholder\nof Aixin Life).\n\n \n\n**Accounts\npayable – related parties**\n\n \n\nAccounts payable – related party consisted of the following as of the periods indicated:\n\n \n\n  \nDecember\n31, 2025  \nDecember\n31, 2024 \n\nSichuan\nAixintang Xinfu Pharmacy Chain Co., Ltd. \n$57,136  \n$75,474 \n\nShengcaofeng\nHealth Industry (Yunnan) Co., Ltd. \n -  \n 1,206 \n\nSichuan\nYunxitang Pharmacy Co., Ltd. \n 111  \n 370 \n\nChengdu\nHeshengyuan Pharmacy Co., Ltd. \n 2,426  \n 1,529 \n\nChengdu\nCigu Foshou Pharmacy Co., Ltd. \n 699  \n 4,349 \n\nTotal \n$60,372  \n$82,928 \n\n \n\nThe\nrelated party entities listed above are controlled by Mr. Quanzhong Lin (the Chairman, CEO and major shareholder of Aixin Life), except\nfor Shengcaofeng Health Industry (Yunnan) Co., Ltd, which is owned by Huiliang Jiao, a Director of the Company.\n\n \n\n**Purchase\n– related party**\n\n \n\nPurchase\n– related party consisted of the following for the periods indicated:\n\n \n\n  \nYears Ended December 31, \n\n  \n2025  \n2024 \n\nSichuan Yunxitang Pharmacy Co., Ltd \n$127  \n$806 \n\nSichuan Aixintang Xinfu Pharmacy Chain Co., Ltd. \n 50,878  \n 229,959 \n\nChengdu Heshengyuan Pharmacy Co., Ltd. \n 1,796  \n 1,913 \n\nChengdu Cigu Foshou Pharmacy Co., Ltd. \n 502  \n 4,881 \n\nChengdu Aixin International Travel Service Co., Ltd. \n -  \n 114,789 \n\nYunnan Shengcaofeng Biotechnology Co., Ltd \n -  \n 1,223 \n\nTotal \n$53,303  \n$353,571 \n\n \n\nThe\nrelated party entities listed above are controlled by Mr. Quanzhong Lin (the Chairman, CEO and major shareholder of Aixin Life), except\nfor Yunan Shengcaofeng Biotechnology Co., Ltd, which is owned by Huiliang Jiao, a Director of the Company.\n\n \n\n**Unearned\nrevenue - related party**\n\n \n\nAs\nof December 31, 2025 and 2024, unearned revenue - related party consisted of $36,833 and nil advance payment from Shengcaofeng Health\nIndustry (Yunnan) Co., Ltd, which is owned by Huiliang Jiao, a Director of the Company and $2,014 and nil advance payment from Chengdu\nAixin Yuefu Catering Management Co., Ltd, which is owned by Quanzhong Lin, the CEO of the Company.\n\n  \n\n53\n\n \n\n \n\n**Due\nfrom related parties**\n\n \n\n  \nDecember\n31, 2025  \nDecember\n31, 2024 \n\nChengdu\nWenJiang Aixin Nanjiang Pharmacy Co., Ltd. \n$-  \n$547 \n\nChengdu\nFuxiangtang Pharmacy Co., Ltd. \n -  \n 82 \n\nChengdu\nHeshengyuan Pharmacy Co., Ltd. \n 286  \n - \n\nChengdu\nWenjiang District Heneng Hupu Pharmacy Co., Ltd. \n -  \n 685 \n\nSichuan\nAixintang Xinfu Pharmacy Chain Co., Ltd. \n 54,260  \n - \n\nChengdu\nCigu Foshou Pharmacy Co., Ltd. \n 6,540  \n - \n\nSichuan\nAixin Investment Co. Ltd. \n 286  \n 274 \n\nChengdu\nLisheng Huiren Pharmacy Co., Ltd. \n 6,600  \n 1,132 \n\nMianyang\nAixin Cunshan Pharmacy \n 5,064  \n - \n\nSichuan\nYunxitang Pharmacy Co., Ltd \n 443  \n - \n\nXiaoyan\nZhou \n -  \n 2,055 \n\nHuiliang\nJiao \n -  \n 49,009 \n\nTotal \n$73,479  \n$53,784 \n\n \n\n**Due\nto related parties**\n\n \n\nDue to related parties consisted of the following as of the periods indicated:\n\n \n\n  \nDecember\n31, 2025  \nDecember\n31, 2024 \n\nQuanzhong\nLin \n$5,257,326  \n$2,952,403 \n\nHuiliang\nJiao \n 367,830  \n - \n\nMianyang\nAixin Cunshan Pharmacy Co. Ltd. \n -  \n 121 \n\nXiaoyan\nZhou \n 15,015  \n - \n\nSichuan\nAixintang Xinfu Pharmacy Chain Co., Ltd. \n 33,695  \n - \n\nChengdu\nAixin International Travel Service Co., Ltd. \n 5,165  \n 4,948 \n\nChengdu\nCigu Foshou Pharmacy Co., Ltd. \n 1,079  \n - \n\nRuncangsheng\nHealth Industry (Yunnan) Co., Ltd. \n 135,848  \n - \n\nTotal \n$5,815,958  \n$2,957,472 \n\n \n\nThe amounts due from related parties and due to related parties described above were for working capital purposes,\npayable on demand, and bear no interest. The related party entities listed above are controlled by Mr. Quanzhong Lin (the Chairman, CEO\nand major shareholder of Aixin Life). Mr. Huiliang Jiao is a Director of the Company. Xiaoyan Zhou is the wife of Huiliang Jiao.\n\n \n\nThe\namounts due from related parties and due to related parties described above are the result of loans for working capital purposes, payable\non demand, and bear no interest. The related party entities listed above are controlled by Mr. Quanzhong Lin, except for Yunnan Shengcaofeng\nBiotechnology Co., Ltd (“Shengcaofeng”), which is owned by Huiliang Jiao. Yirong Shen was a major shareholder of Aixin Shangyan\nHotel prior to our acquisition of the hotel and currently serves as the supervisor of Aixin Shangyan Hotel. Tianfeng Li previously served\nas our CFO.\n\n \n\n**Office\nleases**\n\n \n\nIn\nMay 2014, the Company entered a lease with Quanzhong Lin for an office. The lease was recently renewed for a term expiring May 28, 2028\nat a monthly rent of RMB 5,000 ($704), payable quarterly. The future annual minimum lease payments at December 31, 2025 are $8,448,\n$8,448, and $3,520 for each of the years ended December 31, 2026, 2027 and 2028, respectively.\n\n \n\nRuncangsheng\nleases an office from Xiaoyan Zhou, wife of Huiliang Jiao, a director of our Company. The initial term of the lease expired in February\n2023 when it was renewed for a term expiring February 28, 2026 with monthly rent of RMB 5,000 ($690). The lease was converted to an annual\ncontract starting from January 1, 2024."}