Company: XXC
Filing Date: 2025-11-28
Form Type: POS AM
Source: 0001213900-25-115625
Chunk: 291

Company: XINXU COPPER INDUSTRY TECHNOLOGY Ltd
Filing Date: 2025-11-28
Form: POS AM
Chunk 291
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 and raw material procurement activities were restricted in the recent lockdown period. Notwithstanding the foregoing, we have not experienced inventory, labour shortages or reduced headcounts of our employees during the recent lockdown period in Shanghai as our offices and production facilities were operational during the lockdown period.

F-28

XINXU COPPER INDUSTRY TECHNOLOGY LIMITED
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS NOTE 27 — SEGMENT REPORTING (cont.) As the PRC government announced optimization of COVID -19rules in November 2022, many of the restrictive measures previously adopted by the PRC governments at various levels to control the spread of the COVID -19virus have been revoked or replaced with more flexible measures. The financial impact of COVID -19outbreak on the Company’s financial condition and results of operations is declining. However, for the full fiscal year of 2025, the Company is currently unable to quantify the expected impact of the COVID -19pandemic on its future operations, financial condition, liquidity and results of operations.

NOTE 28 — SUBSEQUENT EVENTS

On July2, 2025, the Company issued a guarantee in connection with a loan of RMBmillion granted by Wuhu Jinsheng Rural Commercial Bank to the Company’s Chief Executive Officer, Mr.Jinchun Cheng, with the term from July 2, 2025 to July1, 2026, at an annual interest rate of %.

On July10, 2025, the shareholders of the Company approved a share subdivision of the ordinary shares on a 1-for-200 basis, whereby each authorized and issued ordinary share was subdivided into ordinary shares with a par value HK$. The share subdivision did not affect the total value of shareholders’ equity. All share and per share amounts for all periods presented in the accompanying financial statements have been retroactively adjusted to reflect the share split.

On August21, 2025, the Company completed the acquisition of % of the shares of Sure Good Co., Limited, a Hong Kong shell company with no actual business operations, assets or liabilities. The purchase price HKD. As a result of the transaction, Sure Good Co., Limited became a wholly owned subsidiary and is included in the Company’s consolidated financial statements from the acquisition date.

As for the date of the issuance of these financial statements, the refinanced short-term borrowings are presented below:

| Bank Name                                    |     | Amount – RMB |            |     | Issuance  
 Date      |     | Ex