Company: XXC
Filing Date: 2025-11-28
Form Type: POS AM
Source: 0001213900-25-115625
Chunk: 298

Company: XINXU COPPER INDUSTRY TECHNOLOGY Ltd
Filing Date: 2025-11-28
Form: POS AM
Chunk 298
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 the PRC. In addition, the PRC Enterprise Income Tax Law and its implementation rules provide that a withholding tax at a rate of 10% will be applicable to dividends payable by PRC companies to non -PRC-residententerprises unless reduced under treaties or arrangements between the PRC central government and the governments of other countries or regions where the non -PRCresident enterprises are tax resident. Further, to the extent cash or assets in our business are in mainland China or Hong Kong or a mainland China or Hong Kong entity, the funds or assets may not be available to fund operations or for other use outside of mainland China or Hong Kong in the event of any interventions in or the imposition of restrictions and limitations on the ability of our company and our subsidiaries by the PRC government to transfer cash or assets. As of the date of this prospectus, no transfers, dividends or other distributions have been made from our subsidiaries to our holding company or our investors, including U.S. investors, and no transfers, loans, or capital contributions have been made from our holding company to any of our subsidiaries, except that in February 2022, Xinxu, through HK Xinxu, made capital contributions of $850,000 to our PRC subsidiary Anhui Heri Information Technology Co., Ltd., which, in turn, in March 2022, made capital contributions of approximately $844,715 (RMB5,383,030) to Anhui Xinxu. See “ Prospectus Summary — Our Corporate History and Structure — Condensed Consolidating Schedule” beginning on page 3, consolidated financial statements beginning on page F -1, “ Prospectus Summary — Summary of Significant Risks Affecting Our Company” on pages 13, and “ Prospectus Summary — Dividend Distributions or Assets Transfer among Xinxu and Its Subsidiaries” on pages 11. See also “ Risk Factors — Risks Related to Doing Business in China — To the extent cash or assets in our business are in mainland China or Hong Kong or a mainland China or Hong Kong entity, the funds or assets may not be available to fund operations or for other use outside of mainland China or Hong Kong in the event of any interventions in or the imposition of restrictions and limitations on the ability of our company and our subsidiaries by the PRC government to transfer cash or assets, which may materially and adversely affect our business, financial condition and results of operations and may result in our inability to sustain our growth and expansion strategies” on page