{"url_path":"/sec/cik-0001681769/10-k/2026/item-13","section_key":"item-13","section_title":"Item 13 Certain Relationships and","topic":"sec","document":{"doc_type":"10-K","doc_date":"2026-05-08","source_url":"https://www.sec.gov/Archives/edgar/data/1681769/0001520138-26-000152-index.html","accession_number":"0001520138-26-000152","cik":"0001681769","ticker":null,"issuer_name":"BRILLIANT N.E.V. CORP.","edgar_url":"https://www.sec.gov/Archives/edgar/data/1681769/0001520138-26-000152-index.html","primary_entity_key":"0001681769","primary_entity_name":"BRILLIANT N.E.V. CORP."},"word_count":164,"has_tables":true,"body_markdown":"Item 13. Certain Relationships and\nRelated Transactions, and Director Independence.\n\n \n\nRelated Party Transactions\n\nDuring fiscal 2025, the Company did not receive additional related-party\nadvances and continued to report an outstanding payable to its Chief Financial Officer that remained unsecured, non-interest bearing,\nand due on demand. During fiscal 2024, the Company received advances from related parties, primarily its Chief Financial Officer, to fund\nworking capital and operating expenses.\n\n \n\nOn June 26, 2023, the Company completed the change-of-control transaction\npursuant to which Guangzhe Su acquired 79,700,000 shares of common stock from Xiangying Meng and other selling shareholders. The transaction\nalso contemplated a consulting arrangement with Mr. Meng and forgiveness of indebtedness previously owed by the Company.\n\n \n\nOther than as described in this report, there were no related-party\ntransactions during fiscal 2025 required to be disclosed under Item 404 of Regulation S-K.\n\n \n\nDirector Independence\n\nBecause the Company’s\ncommon stock is not listed on a national securities exchange, the Company is not subject to any exchange-mandated director-independence\nrequirement"}