Company: XXC
Filing Date: 2025-11-28
Form Type: POS AM
Source: 0001213900-25-115625
Chunk: 270

Company: XINXU COPPER INDUSTRY TECHNOLOGY Ltd
Filing Date: 2025-11-28
Form: POS AM
Chunk 270
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 10,735,974 |   |     |   | 5,331,456 |   |
| Inventory valuation allowance |     |   |    (93,762 | ) |     |   |   (92,426 | ) |
| Total                         |     | $ | 17,320,746 |   |     | $ | 9,994,516 |   |

F-17

XINXU COPPER INDUSTRY TECHNOLOGY LIMITED
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

NOTE 5 — ADVANCE TO SUPPLIERS

Advance to suppliers as of June 30, 2025 and 2024 consisted of the following:

|                                           |     |   |      2025 |   |     |   |      2024 |   |
|:------------------------------------------|:----|:--|----------:|:--|:----|:--|----------:|:--|
| Advance to suppliers                      |     | $ | 3,414,484 |   |     | $ | 4,062,866 |   |
| Less: provision for advances to suppliers |     |   |  (496,442 | ) |     |   |  (184,139 | ) |
| Advance to suppliers, net                 |     | $ | 2,918,042 |   |     | $ | 3,878,727 |   |

NOTE 6 — OTHER RECEIVABLES Other receivables are mainly non -tradereceivables. As of June 30, 2025, and 2024, the outstanding balances were $ 111,804and $ 652,700, respectively.

NOTE 7 — PREPAID IPO COSTS

Prepaid IPO costs are professional expenses related to initial public offering, which as of June 30, 2025 and 2024 consisted of the following:

|                    |     |   |      2025 |     |   |      2024 |
|:-------------------|:----|:--|----------:|:----|:--|----------:|
| Audit fees         |     | $ |   586,039 |     | $ |   370,958 |
| Legal fees         |     |   |   235,846 |     |   |   104,332 |
| Due diligence fees |     |   |   100,000 |     |   |   100