Company: XXC
Filing Date: 2025-09-18
Form Type: F-1/A
Source: 0001213900-25-089077
Chunk: 287

Company: XINXU COPPER INDUSTRY TECHNOLOGY Ltd
Filing Date: 2025-09-18
Form: F-1/A
Chunk 287
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292 |     | $ | 2,748,665 |

NOTE 15 — TAX PAYABLE As of June 30, 2024 and 2023, tax payable consisted of the following:

|                                |     |   |      2024 |   |     |   |      2023 |   |
|:-------------------------------|:----|:--|----------:|:--|:----|:--|----------:|:--|
| Corporate tax payable          |     | $ |   858,376 |   |     | $ |   860,258 |   |
| VAT payable                    |     |   |   958,995 |   |     |   |   569,576 |   |
| Other tax payable (receivable) |     |   |   (10,451 | ) |     |   |    (6,834 | ) |
|                                |     |   | 1,806,920 |   |     |   | 1,423,000 |   |

F-21

XINXU COPPER INDUSTRY TECHNOLOGY LIMITED
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS NOTE 16 — GENERAL AND ADMINISTRATIVE EXPENSES General and administrative expenses as of June 30, 2024 and 2023 consisted of the following:

|                                        |     |   |      2024 |     |   |      2023 |
|:---------------------------------------|:----|:--|----------:|:----|:--|----------:|
| Employee compensation and benefits     |     | $ |   705,542 |     | $ |   532,263 |
| Travel and communication expenses      |     |   |    68,041 |     |   |    62,236 |
| Consulting fees                        |     |   |   116,828 |     |   |    79,718 |
| Depreciation and amortization expenses |     |   |    96,125 |     |   |   127,870 |
| Entertainment                          |     |   |   365,038 |     |   |   251,556 |
| Office and miscellaneous               |     |   |   412,013 |     |   |   137,512 |
| Total                                  |     | $ | 1,763,587 |     | $ | 1,191,155 |

NOTE 17 — S