Company: STAK
Filing Date: 2025-02-26
Form Type: 424B4
Source: 0001493152-25-008310
Chunk: 189

Company: STAK Inc.
Filing Date: 2025-02-26
Form: 424B4
Chunk 189
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 | % |
| Total                                        |     |                | 87 | % |     |      | 28 | % |

| * | Indicates  
 below 10%. |

NOTE 15 - COMMITMENTS AND CONTINGENCIES

Commitments

As of June 30, 2024 and 2023, the Company had no material purchase commitments, significant capital commitments, long-term obligations or guarantees.

Contingencies

In the ordinary course of business, the Company may be subject to legal proceedings regarding contractual and employment relationships and a variety of other matters. The Company records contingent liabilities resulting from such claims, when a loss is assessed to be probable, and the amount of the loss is reasonably estimable. In the opinion of the management, there were no material pending or threatened claims and litigation as of the issuance date of these consolidated financial statements.

| F-21 |

<div align='center'>STAK INC.

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

(Expressed in U.S. dollars, except for number of shares)</div>

NOTE 16 - RELATED PARTY TRANSACTIONS AND BALANCES

The table below sets forth the major related parties and their relationships with the Company:

| Name                
 of related parties: |     | Relationship                               
 with the Company                           |
| Mr.                 
 Chuanbo Jiang       |     | CEO,                                       
 director and a shareholder of the Company  |
| Ms.                 
 Huyun Gao           |     | A                                          
 shareholder of the Company                 |
| Mr.                 
 Jieping Gao         |     | A                                          
 member of Ms. Huyun Gao’s immediate family |

Amounts due from a related party

The following table presents amounts due from a related party as of June 30, 2024 and 2023.

|                   |     | As of June 30, 
 2024           |         |     | 2023 |   |
|:------------------|:----|:---------------|--------:|:----|:-----|:--|
| Mr.               
 Chuanbo Jiang (i) |     | $              | 133,482 |     | $    | - |
| Total             |     | $              | 133,482 |     | $    | - |

| (i) | The                                                                             
 balance mainly represents the advances made to the related party for  Company’s 
 daily operational purposes. The receivable is interest-free and due on demand.  |

Amounts due to related