Company: JSKJ
Filing Date: 2025-11-17
Form Type: F-1
Source: 0001477932-25-008401
Chunk: 238

Company: Jiansu (Shanghai) Information Technology Co., Ltd
Filing Date: 2025-11-17
Form: F-1
Chunk 238
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 and $178,571 for the fiscal year ended June 30, 2024 and 2023, respectively.

As of June 30, 2024 and 2023, the Company pledged buildings with a net book value of $3,488,700 and $1,017,334, respectively, to secure the short-term bank borrowings. Refer to “Note 9 – Short term Borrowings” for detail.

| F-16 |

Note 6 – INTANGIBLE ASSETS, NET

The following is a summary of the Company’s intangible assets:

|                                |     | As of June 30, |      2024 |   |     |   |    2023 |   |
|:-------------------------------|:----|:---------------|----------:|:--|:----|:--|--------:|:--|
| Land use rights                |     | $              | 6,408,062 |   |     | $ |       - |   |
| Software                       |     |                |    29,422 |   |     |   |  30,388 |   |
| Total intangible assets        |     |                | 6,437,484 |   |     |   |  30,388 |   |
| Less: accumulated amortization |     |                |   (84,147 | ) |     |   | (10,129 | ) |
| Intangible assets, net         |     | $              | 6,353,337 |   |     | $ |  20,259 |   |

Amortization expense was $77,992 and $10,510 for the fiscal year ended June 30, 2024 and 2023, respectively. Estimated future amortization expense for intangible assets is as follows:

| Twelve months ended June 30, |     | Amortization expense |           |
|:-----------------------------|:----|:---------------------|----------:|
| 2025                         |     | $                    |   137,518 |
| 2025                         |     |                      |   128,161 |
| 2026                         |     |                      |   128,161 |
| 2027                         |     |                      |   128,161 |
| 2028                         |     |                      |   128,161 |
| Thereafter                   |     |                      | 5,703,175 |
| Total                        |     |