Company: KPEA
Filing Date: 2025-02-14
Form Type: 10-Q
Source: 0001493152-25-006580
Chunk: 72

Company: Kun Peng International Ltd.
Filing Date: 2025-02-14
Form: 10-Q
Item: Item 1
Chunk 72
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264)
  
    Adjustments to reconcile net loss to net cash provided by (used in) operating activities 

    Depreciation and amortization 
     32,774  
     420 
  
    Amortization of right-of-use assets 
     87,218  
     21,253 

    Changes in operating assets and liabilities 

    Advance and prepayments 
     119,310  
     (70,627)
  
    Trade receivable - third parties 
     -  
     (23,118)
  
    Trade receivable - intercompany 
     (123,715) 
     (65,947)
  
    Other receivables - third parties 
     44,664  
     (123,313)
  
    Other receivable-related parties 
     34,362  
     - 
  
    Other receivables - intercompany 
     (217,196) 
     (173,770)
  
    Inventory 
     (3,090) 
     56,732 
  
    Trade payable - third parties 
     54,231  
     129,172 
  
    Trade payable - intercompany 
     168,588  
     72,175 
  
    Other payables and accrual - third parties 
     44,701  
     176,655 
  
    Other payables and accrual - intercompany 
     23,971  
     60,103 
  
    Deferred revenue 
     32,913  
     (1,323,176)
  
    Payroll payable 
     39,171  
     21,502 
  
    Amounts due to related parties 
     234,899  
     1,508,580 
  
    Tax payable 
     (2,108) 
     (45,660)
  
    Lease liabilities 
     (46,874) 
     (24,334)
  
    Net cash provided by (used in) operating activities 
     44,686  
     (300,617)

    Cash flows from investing activities 

    Purchase of equipment 
     (38,811) 
     (44,008)
  
    Acquisition of intangible assets 
     (77) 
     - 
  
    Disposal of an associate held for sale 
     27,818