Company: FOXX
Filing Date: 2025-11-18
Form Type: 10-Q
Source: 0001213900-25-112192
Chunk: 74

Company: Foxx Development Holdings Inc.
Filing Date: 2025-11-18
Form: 10-Q
Item: Item 1
Chunk 74
---
 many countries
have enacted or plan to enact legislation and other guidance to align their international tax rules with the Organization for Economic
Co-operation and Development’s Base Erosion and Profit Shifting recommendations and action plan that aim to standardize and modernize
global corporate tax policy, including changes to cross-border tax, transfer-pricing documentation rules, and nexus-based tax incentive
practices. Such legislative initiatives may materially negatively impact our financial condition and results of operations generally.

Item 2. Unregistered Sales of Equity Securities
and Use of Proceeds

None.

Item 3. Defaults Upon Senior Securities

None.

Item 4. Mine Safety Disclosures

Not Applicable.

Item 5. Other Information

None.

Item 6. Exhibits

    31.1*
     
    Rule 13(a)-14(a)/15(d)-14(a) Certification of principal executive officer
  
    31.2*
     
    Rule 13(a)-14(a)/15(d)-14(a) Certification of principal financial and accounting officer
  
    32.1*
     
    Section 1350 Certification of principal executive officer
  
    32.2*
     
    Section 1350 Certification of principal financial and accounting officer
  
    101.INS*
     
    Inline XBRL Instance Document.
  
    101.SCH*
     
    Inline XBRL Taxonomy Extension Schema Document.
  
    101.CAL*
     
    Inline XBRL Taxonomy Extension Calculation Linkbase Document.
  
    101.DEF*
     
    Inline XBRL Taxonomy Extension Definition Linkbase Document.
  
    101.LAB*
     
    Inline XBRL Taxonomy Extension Label Linkbase Document.
  
    101.PRE*
     
    Inline XBRL Taxonomy Extension Presentation Linkbase Document.
  
    104*
     
    Cover Page Interactive Data File (formatted as Inline XBRL and contained in Exhibit 101).

    *
    filed herewith

44

SIGNATURES

Pursuant to the requirements
of Section 13 or 15(d) of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its
behalf by the undersigned, thereunto duly authorized.

    Foxx Development Holdings Inc.

    Date:  November 18, 2025
    By:
    /s/ Greg Foley

    Greg Foley

    Chief Executive Officer

    (Principal Executive Officer)

    Date:  November