Company: XXC
Filing Date: 2025-08-05
Form Type: F-1/A
Source: 0001213900-25-071711
Chunk: 129

Company: XINXU COPPER INDUSTRY TECHNOLOGY Ltd
Filing Date: 2025-08-05
Form: F-1/A
Chunk 129
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 packing               |     |   |  58,120 |     |   |  81,789 |
| Entertainment                      |     |   |  10,545 |     |   |   6,946 |
| Office and miscellaneous           |     |   |     256 |     |   |   1,684 |
| Total                              |     | $ | 218,695 |     | $ | 232,514 |

Selling and marketing expenses remained stable for the fiscal years ended June30, 2024 and 2023.

75

R&D expenses R&D expenses as of June30, 2024 and 2023 consisted of the following:

|                                    |     |   |      2024 |     |   |    2023 |
|:-----------------------------------|:----|:--|----------:|:----|:--|--------:|
| Employee compensation and benefits |     | $ |   588,930 |     | $ | 112,187 |
| Materials                          |     |   |   422,284 |     |   | 400,886 |
| Office and miscellaneous           |     |   |    92,592 |     |   |  17,989 |
| Total                              |     | $ | 1,103,806 |     | $ | 531,062 |

R&D expenses increased by approximately $0.57 million, or 107.85%, to approximately $1.10 million for the fiscal year ended June 30, 2024, as compared to approximately $0.53 million for the fiscal year ended June 30, 2023. The increase in R&D expenses was mainly due to an increase in headcount of R&D personnel for our new R&D project with respect to the copper power distribution components made of copper bars that are widely used in electric vehicle battery packs. Interest expenses, net Our interest expense (net) increased by approximately $0.05 million, or 13.73%, to approximately $0.39 million for the fiscal year ended June 30, 2024, from approximately $0.35 million for the fiscal year ended June 30, 2023. The increase in interest expense was mainly due to an increase in short -termborrowings from banks and individuals for the fiscal year ended June 30, 2024, as compared to the fiscal year ended June 30, 2023. Other income, net Other income (