Company: XXC
Filing Date: 2025-08-05
Form Type: F-1/A
Source: 0001213900-25-071711
Chunk: 126

Company: XINXU COPPER INDUSTRY TECHNOLOGY Ltd
Filing Date: 2025-08-05
Form: F-1/A
Chunk 126
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ting electrolytic copper, which was included in the office and miscellaneous expenses.

72

Selling and marketing expenses Selling and marketing expenses for the six months ended December 31, 2024 and 2023 consisted of the following:

|                                    |     |   |    2024 |     |   |   2023 |
|:-----------------------------------|:----|:--|--------:|:----|:--|-------:|
| Employee compensation and benefits |     | $ | 107,472 |     | $ | 48,235 |
| Travel and transportation          |     |   |  42,369 |     |   | 20,417 |
| Shipping and packing               |     |   |  69,358 |     |   | 17,344 |
| Entertainment                      |     |   |   3,776 |     |   |  4,803 |
| Office and miscellaneous           |     |   |     261 |     |   |     38 |
| Total                              |     | $ | 223,236 |     | $ | 90,837 |

Selling and marketing expenses increased by approximately $0.13 million, or 145.75%, to approximately $0.22 million for the six months ended December 31, 2024, as compared to approximately $0.09 million for the six months ended December 31, 2023. The increase was mainly due to the increased shipping and packing costs resulting from the increase in sales volume. Research and development (“R&D”) expenses R&D expenses for the six months ended December 31, 2024 and 2023 consisted of the following:

|                                    |     |   |    2024 |     |   |    2023 |
|:-----------------------------------|:----|:--|--------:|:----|:--|--------:|
| Employee compensation and benefits |     | $ | 426,496 |     | $ |  31,308 |
| Materials                          |     |   |  10,615 |     |   | 322,730 |
| Office and miscellaneous           |     |   | 336,493 |     |   |       — |
| Total                              |     | $ | 773,604 |     | $ | 354,038 |

R&D expenses increased by approximately $0.42 million, or 118.51%, to approximately $0.77 million for the six months