Company: KPEA
Filing Date: 2025-08-14
Form Type: 10-Q
Source: 0001641172-25-023821
Chunk: 7

Company: Kun Peng International Ltd.
Filing Date: 2025-08-14
Form: 10-Q
Item: Item 1
Chunk 7
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) 
     - 

    Changes in operating assets and liabilities 

    Advance and prepayments 
     146,902  
     (113,014)
  
    Other receivables 
     124,413  
     (256,820)
  
    Security deposits 
     1,811  
     (1,385)
  
    Inventory 
     7,280  
     93,253 
  
    Trade payables 
     1,822,702  
     175,126 
  
    Other payables and accrual 
     1,152,448  
     510,611 
  
    Deferred revenue 
     (63,277) 
     (955,853)
  
    Payroll payable 
     64,981  
     26,746 
  
    Amounts due to related parties 
     (2,438,891) 
     1,531,003 
  
    Tax payable 
     (9,779) 
     (14,670)
  
    Lease liabilities 
     (134,945) 
     (111,502)
  
    Net cash provided by (used in) operating activities 
     69,471  
     (206,462)

    Cash flows from investing activities 

    Acquisition of property and equipment 
     (30,412) 
     - 
  
    Net cash used in investing activities 
     (30,412) 
     - 

    Cash flows from financing activities 

    Proceeds from bank borrowings 
     98,457  
     - 
  
    Payment of finance lease liabilities 
     (157,187) 
     - 
  
    Net cash used in financing activities 
     (58,730) 
     - 

    Effect of exchange rate changes on cash 
     (2,599) 
     43,557 

    Net change in cash and cash equivalents 
     (22,270) 
     (162,905)

    Cash and cash equivalents, beginning balance 
     82,184  
     457,580 

    Cash and cash equivalents, ending balance 
    $59,914  
    $294,675 

    Supplementary cash flows information: 

    Cash paid for interest 
    $-  
    $- 
  
    Cash paid for income