Company: GVH
Filing Date: 2025-02-12
Form Type: 20-F
Source: 0001493152-25-006117
Chunk: 222

Company: Globavend Holdings Ltd
Filing Date: 2025-02-12
Form: 20-F
Item: Item 19
Chunk 222
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  104            Cover Page Interactive Data File (formatted as inline XBRL and contained                                                                                                                              

  Filed herewith      
  Furnished herewith  

  103  

  Table of Contents  

SIGNATURES

The registrant hereby
certifies that it meets all of the requirements for filing its annual report on Form 20-F and that it has duly caused and authorized
the undersigned to sign this annual report on its behalf.

  Globavend Holdings Limited                               
  By:                             /s/ Wai Yiu Yau          
  Name:                           Wai Yiu Yau              
  Title:                          Chief Executive Officer  

Date: February 12, 2025

  104  

  Table of Contents  

GLOBAVEND HOLDINGS LIMITED

INDEX TO THE CONSOLIDATED
FINANCIAL STATEMENTS

Audited Consolidated Financial Statements

  Reports of Independent Registered Public Accounting               F-2  
  Consolidated Balance Sheets as of September 30, 2023              F-3  
  Consolidated Statements of Operations and Comprehensive           F-4  
  Consolidated Statements of Changes in Shareholders’               F-5  
  Consolidated Statements of Cash Flows for the years               F-6  
  Notes to the Consolidated Financial Statements                    F-7  

  F-1  

  Table of Contents  

REPORT OF INDEPENDENT
REGISTERED PUBLIC ACCOUNTING FIRM

To
the Shareholders and Board of Directors of

Globavend Holdings Limited

Opinion
on the Consolidated Financial Statements

We
have audited the accompanying consolidated balance sheets of Globavend Holdings Limited and its subsidiaries (the “ Company”)
as of September 30, 2024 and 2023, and the related consolidated statements of operations and comprehensive income, changes in shareholders’
equity, and cash flows for each of the three years in the period ended September 30, 2024, and the related notes (collectively referred
to as the consolidated financial statements). In our opinion, the consolidated financial statements present fairly, in all material respects,
the financial position of the Company as of September 30, 2024 and 2023, and the results of its operations and its cash flows for each
of the three years in the period ended September 30, 2024, in conformity with accounting principles generally accepted in the United
States of America.

Basis
for Opinion

These
consolidated financial statements are the responsibility of