Company: XHG
Filing Date: 2025-01-22
Form Type: 20-F
Source: 0001213900-25-005499
Chunk: 187

Company: XChange TEC.INC
Filing Date: 2025-01-22
Form: 20-F
Item: Item 19
Chunk 187
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 ordinary shareholders of XChange TEC. INC — Basic and diluted                                   0.00      ( 0.00                               0.00                    0.00  
  Net income (loss)                                                                                                                                                       819,980      ( 71,313                        ( 226,821                ( 32,322  
  Other comprehensive (expenses) income, net of tax of nil:                                                                                                                                                                                               
  Foreign currency translation adjustments                                                                                                                                ( 9,331      ( 4,031                           99,7 28                  14,211  
  Comprehensive income (loss)                                                                                                                                             810,649      ( 75,344                        ( 127,093                ( 18,111  
  Less: comprehensive loss attributable to noncontrolling interests                                                                                                          ( 43      —                                       —                       —  
  Comprehensive income (loss) attributable to XChange TEC. INC’s ordinary shareholders                                                                                    810,692      ( 75,344                        ( 127,093                ( 18,111  

  Retroactively restated to give effect to a share subdivision at a ratio of one-for-one hundredth (100) ordinary shares effective on September 18, 2023 (Note 1).  

The
accompanying notes are an integral part of these consolidated financial statements.

F-5

XChange
TEC. INC

(formerly
known as “ FLJ Group Limited”)

CONSOLIDATED
STATEMENTS OF CHANGES IN SHAREHOLDERS’ DEFICIT

(Renminbi
and USD in thousands, except for share data, unless otherwise stated)

  Balance                                                                                154,409,715,100         99          1,845,295      38,784        ( 4,378,690      ( 2,494,506      ( 2,484,906  
  at September 30, 2021                                                                                                                                                                                  
  Issuance                                                                               766,206,000             1           ( 1            —             —                          —                —  
  of ordinary shares to settle acquisition of certain assets from two third parties                                                                                                                      
 ─────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────
  Issuance                                                                               1,541,446,740,000       1,031       700,372        —             —                    701,403          701,403  
  Issuance                                                                               861,