Company: XXC
Filing Date: 2025-09-08
Form Type: F-1/A
Source: 0001213900-25-085500
Chunk: 288

Company: XINXU COPPER INDUSTRY TECHNOLOGY Ltd
Filing Date: 2025-09-08
Form: F-1/A
Chunk 288
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,155 |

NOTE 17 — SELLING AND MARKETING EXPENSES Selling and marketing expenses as of June 30, 2024 and 2023 consisted of the following:

|                                    |     |   |    2024 |     |   |    2023 |
|:-----------------------------------|:----|:--|--------:|:----|:--|--------:|
| Employee compensation and benefits |     | $ | 109,585 |     | $ | 113,807 |
| Travel and transportation          |     |   |  40,189 |     |   |  28,288 |
| Shipping and packing               |     |   |  58,120 |     |   |  81,789 |
| Entertainment                      |     |   |  10,545 |     |   |   6,946 |
| Office and miscellaneous           |     |   |     256 |     |   |   1,684 |
| Total                              |     | $ | 218,695 |     | $ | 232,514 |

NOTE 18 — RESEARCH AND DEVELOPMENT EXPENSES R&D expenses as of June 30, 2024 and 2023 consisted of the following:

|                                    |     |   |      2024 |     |   |    2023 |
|:-----------------------------------|:----|:--|----------:|:----|:--|--------:|
| Employee compensation and benefits |     | $ |   588,930 |     | $ | 112,187 |
| Materials                          |     |   |   422,284 |     |   | 400,886 |
| Office and miscellaneous           |     |   |    92,592 |     |   |  17,989 |
| Total                              |     | $ | 1,103,806 |     | $ | 531,062 |

NOTE 19 — INTEREST EXPENSE, NET The following table shows the details of net interest income (expense) for the fiscal years ended June 30, 2024 and 2023:

|                             |     |   |     2024 |   |     |   |     2023 |   |
|:----------------------------|:----|:--|---------:|:--|:----|:--|---------:|:--|
| Interest expense            |     | $ | (394,245 | ) |