Company: XXC
Filing Date: 2025-09-08
Form Type: F-1/A
Source: 0001213900-25-085500
Chunk: 324

Company: XINXU COPPER INDUSTRY TECHNOLOGY Ltd
Filing Date: 2025-09-08
Form: F-1/A
Chunk 324
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 — INTEREST EXPENSES, NET The following table shows the details of net interest expenses for the six months ended December 31, 2024 and 2023:

|                              |     |   |    2024 |   |     |   |    2023 |   |
|:-----------------------------|:----|:--|--------:|:--|:----|:--|--------:|:--|
| Interest expense             |     | $ | 204,803 |   |     | $ | 158,940 |   |
| Interest income              |     |   |     (93 | ) |     |   |  (1,677 | ) |
| Total interest expenses, net |     | $ | 204,710 |   |     | $ | 157,263 |   |

F-52

XINXU COPPER INDUSTRY TECHNOLOGY LIMITED
NOTES TO INTERIM CONSOLIDATED FINANCIAL STATEMENTS NOTE 20 — OTHER INCOME, NET The following table shows the details of net other income for the six months ended December 31, 2024 and 2023:

| Government grant                             
 VAT refund                                   
 Financial guarantee service and bank charges 
 Other income                                 
 Other expenses                               |     | 2024 | 833,414 
 (84,073 
  90,131 
  (7,006 | ) 
 ) |     | 2023 | 189,308 
       — 
  (3,098 
  10,071 
 (40,433 | ) 
 ) |
|:---------------------------------------------|:----|:-----|--------:|:--|:----|:-----|--------:|:--|
| Total other income, net                      |     | $    | 832,466 |   |     | $    | 155,848 |   |

NOTE 21 — CUSTOMER AND SUPPLIER CONCENTRATIONS Significant customers and suppliers are those that account for greater than 10% of the Company’s revenues and purchases. The Company sold a substantial portion of products to four customers who respectively accounted for approximately 19.93%, 15.27%, 10.68% and 10.02%, respectively, of total sales during the six months ended December 31, 2024. As of December 31, 2024, the amounts due from these customers included in accounts receivable were $4,784,442, $0,