Company: JSKJ
Filing Date: 2025-11-17
Form Type: F-1
Source: 0001477932-25-008401
Chunk: 243

Company: Jiansu (Shanghai) Information Technology Co., Ltd
Filing Date: 2025-11-17
Form: F-1
Chunk 243
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                                                                |     | For the Fiscal Year Ended June 30, |      2024 |   |     |   |     2023 |   |
|:---------------------------------------------------------------|:----|:-----------------------------------|----------:|:--|:----|:--|---------:|:--|
| Income (loss) before income tax expenses                       |     | $                                  | 2,130,692 |   |     | $ | (602,317 | ) |
| Computed income tax expenses (benefit) with statutory tax rate |     |                                    |   532,673 |   |     |   | (150,579 | ) |
| Tax effect of preferential tax treatments                      |     |                                    |   (10,490 | ) |     |   |    8,461 |   |
| Tax effect of non-deductible items                             |     |                                    |    11,594 |   |     |   |    6,433 |   |
| Tax effect of temporary differences                            |     |                                    |   (55,085 | ) |     |   |  316,180 |   |
| Effect of net operating loss carryforward                      |     |                                    |  (435,694 | ) |     |   | (180,495 | ) |
| Income tax expenses                                            |     | $                                  |    42,998 |   |     | $ |        - |   |

As of June 30, 2024, the tax years ended June 30, 2022 through June 30, 2024 for the Company’s PRC subsidiaries remain open for statutory examination by PRC tax authorities.

Note 12 – CONCENTRATIONS

Significant Customers

As of June 30, 2024, two customers accounted for approximately 67.8% and 22.9% of the Company’s total accounts receivable balance. For the fiscal year ended June 30, 2024, no customer accounted for more than 10% of the Company’s total revenue.

As of June 30, 2023, one customer accounted for approximately 13.2% of the Company’s total accounts receivable balance. For the fiscal year ended June 30, 2023, one customer accounted for 10.6% of the Company’s total revenue.

Significant Suppliers

As of June 30, 2024, four suppliers accounted for 42.3%, 22.0%, 18