Company: KPEA
Filing Date: 2025-08-14
Form Type: 10-Q
Source: 0001641172-25-023821
Chunk: 47

Company: Kun Peng International Ltd.
Filing Date: 2025-08-14
Form: 10-Q
Item: Item 1
Chunk 47
---
967) 
    $(1,216,990)

    27

The
cash flows of the VIE were as follows:

    2025  
    2024 

    Nine
Months Ended
                                                                               June 30, 

    2025  
    2024 

    Cash flows from operating activities 

    Net loss 
    $(642,496) 
    $(1,254,553)
  
    Adjustments to reconcile net loss to net cash provided by (used in) operating activities 

    Depreciation and amortization 
     88,867  
     35,932 
  
    Amortization of right-of-use assets 
     206,078  
     66,631 
  
    Share of profit from investment in associate 
     23,504  
     - 
  
    Gain on investment of a subsidiary 
     (147,579) 
     - 

    Changes in operating assets and liabilities 

    Advance and prepayments 
     122,961  
     (52,252)
  
    Trade receivable- third parties 
     -  
     (13,854)
  
    Trade receivable- intercompany 
     893,094  
     (113,820)
  
    Other receivables- third parties 
     84,011  
     (226,082)
  
    Other receivables- intercompany 
     (804,871) 
     (528,048)
  
    Inventory 
     7,280  
     93,253 
  
    Amount due from a related party 
     40,340  
     - 
  
    Trade payable- third parties 
     1,845,872  
     - 
  
    Trade payable- intercompany 
     173,183  
     149,953 
  
    Other payables and accrual- third parties 
     1,167,667  
     518,345 
  
    Other payables and accrual- intercompany 
     (500,481) 
     513,194 
  
    Deferred revenue 
     (63,277) 
     (955,853)
  
    Payroll payable 
     71,558  
     24,772 
  
    Amounts due to related parties 
     (2,438,891)