Company: XXC
Filing Date: 2025-11-28
Form Type: POS AM
Source: 0001213900-25-115625
Chunk: 276

Company: XINXU COPPER INDUSTRY TECHNOLOGY Ltd
Filing Date: 2025-11-28
Form: POS AM
Chunk 276
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 |
| Other tax payable (receivable) |     |   | (113,361 | ) |     |   |   (10,451 | ) |
|                                |     |   |  786,852 |   |     |   | 1,806,920 |   |

NOTE 15 — GENERAL AND ADMINISTRATIVE EXPENSES

General and administrative expenses as of June 30, 2025, 2024 and 2023 consisted of the following:

|                                        |     |   |      2025 |     |   |      2024 |     |   |      2023 |
|:---------------------------------------|:----|:--|----------:|:----|:--|----------:|:----|:--|----------:|
| Employee compensation and benefits     |     | $ |   961,976 |     | $ |   705,542 |     | $ |   532,263 |
| Travel and communication expenses      |     |   |    69,488 |     |   |    68,041 |     |   |    62,236 |
| Consulting fees                        |     |   |    59,445 |     |   |   116,828 |     |   |    79,718 |
| Depreciation and amortization expenses |     |   |   105,981 |     |   |    96,125 |     |   |   127,870 |
| Entertainment                          |     |   |   144,159 |     |   |   365,038 |     |   |   251,556 |
| Office and miscellaneous               |     |   |   267,745 |     |   |   412,013 |     |   |   137,512 |
| Total                                  |     | $ | 1,608,794 |     | $ | 1,763,587 |     | $ | 1,191,155 |

F-21

XINXU COPPER INDUSTRY TECHNOLOGY LIMITED
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

NOTE 16 — SELLING AND MARKETING EXPENSES

Selling and marketing expenses as of June 30, 2025, 2024 and 2023 consisted of the following:

|                                    |     |   |    2025 |     |   |    2024 |     |