Company: XHG
Filing Date: 2025-09-09
Form Type: F-3
Source: 0001213900-25-086186
Chunk: 7

Company: XChange TEC.INC
Filing Date: 2025-09-09
Form: F-3
Chunk 7
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 OF DISTRIBUTION                         |     |   47 |
| TAXATION                                     |     |   49 |
| ENFORCEABILITY OF CIVIL LIABILITIES          |     |   49 |
| LEGAL MATTERS                                |     |   51 |
| EXPERTS                                      |     |   51 |
| WHERE YOU CAN FIND MORE INFORMATION ABOUT US |     |   51 |

<div align='center'>i

ABOUT THIS PROSPECTUS</div>

Before you invest in any of our securities, you
should carefully read this prospectus and any prospectus supplement, together with the additional information described in the sections
entitled “Where You Can Find More Information About Us” and “Incorporation of Documents by Reference” in this
prospectus.

In this prospectus, unless otherwise indicated
or unless the context otherwise requires:

| ● | “ADSs” refers to                                                                        
 our American depositary shares, each of which represents 2,400 Class A ordinary shares; |

| ● | “China” or the                                  
 “PRC” refers to the People’s Republic of China; |

| ● | “Current VIE” or                                                                                      
 “VIEs” refers to Huaming Insurance Agency Co., Ltd. and Huaming Yunbao (Tianjin) Technology Co., Ltd. |

| ● | “WFOE” or “Alpha                                                                  
 Mind WFOE” refer to Jiachuang Yingan (Beijing) Information & Technology Co., Ltd. |

| ● | “Alpha Mind” refers                                                                                                                         
 to Alpha Mind Technology Limited, a company incorporated under the laws of the British Virgin Islands, and, if applicable, its consolidated 
 entities;                                                                                                                                   |

| ● | “ordinary shares”                                                                                    
 refers to our Class A ordinary shares and Class B ordinary shares, par value US$0.0000001 per share; |

| ● | “other consolidated subsidiaries”                           
 refer to our subsidiaries, excluding WFOE and VIE entities. |

| ● | “RMB” and “Renminbi”                  
 refer to the legal currency of China; |

| ● | “US$,” “U.S.                                                                       
 dollars,” “$,” and “dollars” refer to the legal currency of the United States; and |

| ● | “we,” “us,”                                                                                                  
 “our company” and “our” refer to XChange TEC.INC (formerly known as FLJ Group Limited) and its subsidiaries,