Company: XXC
Filing Date: 2025-11-28
Form Type: POS AM
Source: 0001213900-25-115625
Chunk: 111

Company: XINXU COPPER INDUSTRY TECHNOLOGY Ltd
Filing Date: 2025-11-28
Form: POS AM
Chunk 111
---
,583.

60

DILUTION If you invest in our ordinary shares, your interest will be immediately diluted by $4.23 per ordinary share, representing the difference between our net tangible book value per share of $0.27 as of June30, 2025, after giving effect to this offering and an assumed initial public offering price of $4.50 per share, the midpoint of the estimated price range set forth on the cover page of this prospectus, assuming no exercise of the underwriters’ over -allotmentoption. Dilution results from the fact that the initial public offering price per ordinary share is substantially in excess of the book value per ordinary share attributable to the existing shareholders for our presently outstanding ordinary shares. Our net tangible book value as of June30, 2025 was $0.13 per ordinary share. Net tangible book value represents the amount of our total consolidated tangible assets, less the amount of our total consolidated liabilities. Dilution is determined by subtracting net tangible book value per ordinary share, after giving effect to the proceeds we will receive from this offering, from the assumed initial public offering price of $4.50 per ordinary share, the midpoint of the estimated price range set forth on the cover page of this prospectus, assuming no exercise of the underwriters’ over -allotmentoption, and after deducting underwriting discounts and estimated offering expenses payable by us. Without taking into account any other changes in net tangible book value after June30, 2025, other than to give effect to the sale of the ordinary shares offered in this offering at the assumed initial public offering price of $4.50 per ordinary share, the midpoint of the estimated price range set forth on the cover page of this prospectus, assuming no exercise of the underwriters’ over -allotmentoption and after deduction of the underwriting discounts and estimated offering expenses payable by us, our pro forma as adjusted net tangible book value as of June30, 2025 would have been approximately $5,847,379, or $0.27 per ordinary share. This represents an immediate increase in net tangible book value of $0.14 per ordinary share to the existing shareholders and an immediate dilution in net tangible book value of $4.23 per ordinary share for investors purchasing our ordinary shares in this offering. The following table illustrates such dilution:

|                                                                                     |     | Offering       
 Without        
 Over-Allotment |      |     | Offering       
 With           
 Over-Allotment |      |