Company: JZ
Filing Date: 2025-08-12
Form Type: F-1
Source: 0001213900-25-074942
Chunk: 17

Company: Jianzhi Education Technology Group Co Ltd
Filing Date: 2025-08-12
Form: F-1
Chunk 17
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, and its shareholders, our WFOE has a right to charge the VIEs for services provided to them. These service fees shall be recognized as expenses of VIE and its subsidiaries, with a corresponding amount as revenue by our WFOE and then completely eliminate in consolidation level. For income tax purposes, our WFOE and VIEs file income tax returns on a separate company basis. The service fees paid are recognized as a tax deduction by VIEs and as revenue by our WFOE. The PRC’s statutory Enterprise Income Tax (“EIT”) rates is 25%. VIE Entity and certain its subsidiaries are qualified for preferential EIT rate of 20% or entitled to reduction of taxable income. However, the preferential tax policy is subject to qualification and temporary in nature. It may not be available in a future period when the service fees are really paid. As of the date of this prospectus, Beijing Sentu, the VIE Entity, has not paid any service fees to our WFOE. Therefore, based on our assessment and best estimate, the possibility of significant income tax variance caused by such hypothetical scenario deems remote. Summary Risk Factors Investing in the ADSs involves a high degree of risk. You should carefully consider the risks and uncertainties summarized below, the risks described under the “Risk Factors” section and the “Risk Factors” in “Item 3. Key Information — D. Risk Factors” of our most recent Annual Report on Form 20 -F, which is incorporated by reference in this prospectus, as well as in any other recently filed reports and, if any, in any applicable prospectus supplement. We and the VIEs face risks and uncertainties in realizing business objectives and executing strategies, including: •We and the VIEs face intense competition within each of the business segments, which may affect the business, financial condition and results of operations of us and the VIEs; •Our and the VIEs’ historical financial and operating results may not be indicative of the future performance and our and the VIEs’ financial and operating results may be difficult to forecast; •We and the VIEs have a history of net loss and we may not be able to achieve or subsequently maintain profitability; •We and the VIEs are subject to risks in connection with customer base; •We and the VIEs are subject to risks associated with brand recognition and market reputation; •We and the VIEs have recorded thin gross profit margins for some of the