{"url_path":"/sec/lhai/10-k/2026/item-13","section_key":"item-13","section_title":"Item 13 Certain Relationships and Related","topic":"sec","document":{"doc_type":"10-K/A","doc_date":"2026-05-19","source_url":"https://www.sec.gov/Archives/edgar/data/2017758/0001213900-26-059081-index.html","accession_number":"0001213900-26-059081","cik":"0002017758","ticker":"LHAI","issuer_name":"Linkhome Holdings Inc.","edgar_url":"https://www.sec.gov/Archives/edgar/data/2017758/0001213900-26-059081-index.html","primary_entity_key":"0002017758","primary_entity_name":"Linkhome Holdings Inc."},"word_count":714,"has_tables":true,"body_markdown":"**Item 13. Certain Relationships and Related\nTransactions, and Director Independence.**\n\n \n\nSince January 1, 2025, there has not been any transaction or series\nof similar transactions in which we were or are to be a participant, in which the amount involved exceeded or will exceed the lesser of\n(i) $120,000 and (ii) one percent of the average of our total assets at year-end for the last two completed fiscal years, and in which\nany director, executive officer, holder of more than five percent of any class of our capital stock, or any immediate family member of\nor person sharing the household with any of the foregoing persons, had or will have a direct or indirect material interest, except for\nthe executive officer and director compensation arrangements described above under “Management — Non-Employee Director Compensation”\nand “Executive Compensation,” and the following: \n\n \n\n**Related Parties**\n\n \n\nThe\nfollowing individuals are considered related parties due to their roles and shareholding in the Company:\n\n \n\n●Haiyan\nMa: The Company’s shareholder.\n\n \n\n●Zhen\nQin: Chairman of the Board, Chief Executive Officer (“CEO”), and major shareholder. Zhen Qin is also a licensed real estate\nbroker affiliated with the Company.\n\n \n\n●Na\nLi: Chief Financial Officer (“CFO”) and Director. Na Li is the spouse of Zhen Qin.\n\n \n\n**For the Years Ended\nDecember 31, 2025 and 2024**\n\n \n\nProperty Purchases\nand Sales Through Cash Offer\n\n \n\nFor\nthe year ended December 31, 2024, the Company purchased three properties in cash for $2,884,882 from unrelated parties and subsequently\nsold them to Haiyan Ma for $2,940,544.\n\n \n\nFor\nthe year ended December 31, 2024, the Company purchased a property in cash for $1,425,930 from Haiyan Ma, which included $1,420,000 paid\nto Haiyan Ma as the total consideration and $5,930 in title charges, escrow charges, and other related costs. The Company subsequently\nsold the property to Na Li for $1,670,000.\n\n \n\nReal Estate Agency\nService\n\n \n\nFor\nthe year ended December 31, 2025, the Company provided real estate agency services to Na Li, assisting with the sale of one property.\nThe Company earned $126,000 in real estate agency commission from Na Li but paid a referral fee of $28,440 to Haiyan Ma for introducing\nthe buyer, resulting in net revenue of $97,560 recognized by the Company.\n\n \n\nFor\nthe year ended December 31, 2024, the Company provided real estate agency services to Haiyan Ma, assisting with the sale of two properties\nand the purchase of one property, for which the Company earned a total of $62,650 in real estate agency commission.\n\n \n\nFor\nthe year ended December 31, 2024, the Company provided real estate agency services to Zhen Qin and Na Li, assisting with the purchase\nof a property, for which the Company earned $50,000 in real estate agency commission. \n\n \n\nFor\nthe year ended December 31, 2024, the Company provided real estate agency services to two minority shareholders, assisting one shareholder\nwith selling a property and the other shareholder with purchasing a property, for which the Company earned real estate agency commission\nof $15,550 in total.\n\n \n\n51\n\n \n\n \n\nProperty Management\nService\n\n \n\nFor\nthe year ended December 31, 2024, the Company provided tenant placement services to a minority shareholder, assisting with securing a\nrental property, for which the Company earned $1,800 in property management service revenue.\n\n \n\nHome Renovation Service\n\n \n\nFor\nthe year ended December 31, 2024, the Company provided home renovation services to Haiyan Ma on three home renovation projects, for which\nthe Company earned $53,012 in home renovation service revenue and incurred $43,332 in renovation costs.\n\n \n\nFor\nthe year ended December 31, 2024, the Company provided home renovation services to Na Li on four home renovation projects, for which the\nCompany earned $64,500 in home renovation service revenue and incurred $56,769 in renovation costs.\n\n \n\nCommission Expense\n\n \n\nFor\nthe year ended December 31, 2025, the Company incurred commission expenses of $45,000 paid to Na Li in connection with real estate transactions.\nThis amount was recorded in cost of revenues.\n\n \n\n**As of December\n31, 2025 and 2024**\n\n \n\nDue to Related Party\n\n \n\nOn\nMay 1, 2024, Zhen Qin lent $530,000 to the Company to support its operational needs. As of December 31, 2025, the Company had fully repaid\nthe outstanding balance to Zhen Qin, resulting in no amount due to the related party. As of December 31, 2024, the Company had repaid\n$475,000 to Zhen Qin, leaving an outstanding balance of $55,000."}