# EDGAR Filing Document

**Accession Number:** 0002016167
**File Stem:** 0001753926-25-001338
**Filing Date:** 2025-8
**Character Count:** 92241
**Document Hash:** 92a8c88abf7b1d455b88038d3941b261
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001753926-25-001338.hdr.sgml**: 20250814

**ACCESSION NUMBER**: 0001753926-25-001338

**CONFORMED SUBMISSION TYPE**: 10-Q

**PUBLIC DOCUMENT COUNT**: 56

**CONFORMED PERIOD OF REPORT**: 20250630

**FILED AS OF DATE**: 20250814

**DATE AS OF CHANGE**: 20250814

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Transit Pro Tech Inc.
- **CENTRAL INDEX KEY:** 0002016167
- **STANDARD INDUSTRIAL CLASSIFICATION:** SERVICES-PREPACKAGED SOFTWARE [7372]
- **ORGANIZATION NAME:** 06 Technology
- **EIN:** 931692034
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 0930

**FILING VALUES:**
- **FORM TYPE:** 10-Q
- **SEC ACT:** 1934 Act
- **SEC FILE NUMBER:** 000-56650
- **FILM NUMBER:** 251214455

**BUSINESS ADDRESS:**
- **STREET 1:** 100 N BARRANCA STREET
- **STREET 2:** SUITE 460
- **CITY:** WEST COVINA
- **STATE:** CA
- **ZIP:** 91706
- **BUSINESS PHONE:** 6263325398

**MAIL ADDRESS:**
- **STREET 1:** 100 N BARRANCA STREET
- **STREET 2:** SUITE 460
- **CITY:** WEST COVINA
- **STATE:** CA
- **ZIP:** 91706

?xml version='1.0' encoding='ASCII'?

**UNITED STATES SECURITIES AND EXCHANGE COMMISSION**

**Washington, D.C.20549**

**FORM 10-Q**

**(Mark one)**

&nbsp;&nbsp;&nbsp;&nbsp;☒ **QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934** 

**For the quarterly period ended June 30, 2025**

☐ **TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934**

**Commission file number 000-56650**

**TRANSIT PRO TECH INC.**

(Exact name of registrant as specified in its charter)

---

| | |
|:---|:---|
| **Delaware** | **93-1692034** |
| (State or other jurisdiction of<br> incorporation or organization) | (IRS Employer<br> Identification No.) |

---

100 N. Barranca Street, Suite 460

West Covina, California 91791

(Address of principal executive offices)

626 332-5398

(Issuer's telephone number)

**Securities Registered Pursuant to Section 12(g) of the Act**:

---

| | | |
|:---|:---|:---|
| Title of Each Class | Trading Symbol(s) | Name of each Exchange on which Registered |
| Common Stock, $0.0001 Par Value | N/A | N/A |

---

Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days.

Yes ☒ No ☐

Indicate by check mark whether the registrant has submitted electronically and posted on its corporate Web site, if any, every Interactive Data File required to be submitted and posted pursuant to Rule 405 of Regulation S-T during the preceding 12 months (or for such shorter period that the registrant was required to submit and post such files).

Yes ☐ No ☒

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company.

Large accelerated filer ☐ Accelerated filer ☐ <br> Non-accelerated filer ☒ Smaller reporting company ☒ <br> Emerging growth company ☐

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 7(a)(2)(B) ☐

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act).

Yes ☐ No ☒

Indicate the number of shares outstanding of each of the issuer's classes of common stock, as of the latest practical date: As of August 11, 2025, there were 20,236,794 shares of the registrant's common stock outstanding.

**TRANSIT PRO TECH INC.**

 **FORM 10-Q**

 **June 30, 2025**

 **<u>INDEX</u>**

---

| | | |
|:---|:---|:---|
| | | **Page** |
| [Special Note Regarding Forward Looking Statements](#a001) | [Special Note Regarding Forward Looking Statements](#a001) | 3 |
| **[Part I – Financial Information](#a002)** | **[Part I – Financial Information](#a002)** | 4 |
| [Item 1.](#a017) | [Unaudited Condensed Consolidated Financial Statements](#a017) | 4 |
|  | [Condensed Consolidated Balance Sheets as of June 30, 2025 (Unaudited) and September 30, 2024](#a013) | 3 |
|  | [Unaudited Condensed Consolidated Statements of Operations and Comprehensive Income (Loss) for the Three and Nine Months Ended June 30, 2025 and 2024](#a014) | 4 |
|  | [Unaudited Condensed Consolidated Statements of Stockholders' Equity (Deficit) for the Three and Nine Months Ended June 30, 2025](#a015) | 5 |
|  | [Unaudited Condensed Consolidated Statements of Cash Flows for the Three and Nine Months Ended June 30, 2025 and 2024](#a016) | 7 |
|  | [Notes to Unaudited Condensed Consolidated Financial Statements](#a003) | 8 |
| [Item 2.](#a004) | [Management's Discussion and Analysis of Financial Condition and Results of Operations](#a004) | 4 |
| [Item 4.](#a005) | [Controls and Procedures](#a005) | 11 |
| **[Part II – Other Information](#a006)** | **[Part II – Other Information](#a006)** | 12 |
| [Item 1.](#a007) | [Legal Proceedings](#a007) | 12 |
| [Item 1A.](#a008) | [Risk Factors](#a008) | 12 |
| [Item 2.](#a009) | [Unregistered Sales of Equity Securities and Use of Proceeds](#a009) | 12 |
| [Item 3.](#a010) | [Defaults Upon Senior Securities](#a010) | 12 |
| Item 5. | Other Information | 12 |
| [Item 6.](#a011) | [Exhibits](#a011) | 13 |
|  | [Signatures](#a012) | 14 |

---

**SPECIAL NOTE REGARDING FORWARD LOOKING STATEMENTS**

This report contains forward-looking statements. These statements involve known and unknown risks, uncertainties and other factors which may cause our actual results, performance or achievements to be materially different from any future results, performances or achievements expressed or implied by the forward-looking statements. In some cases, you can identify forward-looking statements by terms such as "anticipates," "believes," "could," "estimates," "expects," "intends," "may," "plans," "potential," "predicts," "projects," "should," "would" and similar expressions intended to identify forward-looking statements. Forward-looking statements reflect our current views with respect to future events and are based on assumptions and are subject to risks and uncertainties. Given these uncertainties, you should not place undue reliance on forward-looking statements. Forward-looking statements include, among other things, statements relating to:

● our goals and strategies;

● our future business development, financial condition and results of operations;

● our expectations regarding demand for, and market acceptance of, our products;

● our expectations regarding keeping and strengthening our relationships with merchants, manufacturers and end-users; and

● general economic and business conditions in the regions where we provide our services.

Also, forward-looking statements represent our estimates and assumptions only as of the date of this report. You should read this report and the documents that we reference and filed as exhibits to the report completely and with the understanding that our actual future results may be materially different from what we expect. Except as required by law, we assume no obligation to update any forward-looking statements publicly, or to update the reasons actual results could differ materially from those anticipated in any forward-looking statements, even if new information becomes available in the future.

FORWARD STOCK SPLIT

Effective October 10, 2024, we completed a 20 for 1 forward stock split (the "Stock Split") of our authorized, issued and outstanding shares of common stock, par value $0.0001. Each pre-split share of common stock outstanding was automatically converted into 20 new shares of common stock. As a result, 1,000,000 shares of pre-split Common Stock were converted into 20,000,000 shares of Common Stock. Except as otherwise indicated, all share and per share numbers contained herein have been adjusted to give effect to the forward stock split.

**PART I**

**FINANCIAL INFORMATION**

**Item 1.** **FINANCIAL STATEMENTS**

---

| | |
|:---|:---|
| Unaudited Condensed Consolidated Financial Statements as of June 30, 2025, and for the three and nine months ended June 30, 2025 |  |
| &nbsp;&nbsp;&nbsp;&nbsp;[Unaudited Condensed Consolidated Balance Sheets](#b001) | 3 |
| &nbsp;&nbsp;&nbsp;&nbsp;[Unaudited Condensed Consolidated Statements of Operations](#b002) | 4 |
| &nbsp;&nbsp;&nbsp;&nbsp;[Unaudited Condensed Consolidated Statements of Shareholders' Deficit](#b003) | 5-6 |
| &nbsp;&nbsp;&nbsp;&nbsp;[Unaudited Condensed Consolidated Statements of Cash Flows](#b004) | 7 |
| &nbsp;&nbsp;&nbsp;&nbsp;[Notes to Unaudited Condensed Consolidated Financial Statements](#b005) | 8 - 23 |

---

**TRANSIT PRO TECH INC.**

**UNAUDITED CONDENSED CONSOLIDATED BALANCE SHEETS**

**As of June 30, 2025**

---

| | | |
|:---|:---|:---|
|  | **As of June<br> 30, 2025** | **As of September <br> 30, 2024** |
|  | **US$(Unaudited)** | **US$** |
| **ASSETS** |  |  |
| **Current assets** |  |  |
| Cash and cash equivalents | 34080 | 16507 |
| Deposit and other receivables, net | 7834 | 5665 |
| Amount due from shareholders, net | 214 | 14446 |
| Amount due from related parties | 9584 |  |
| Total current assets | 51712 | 36618 |
| **Total assets** | **51712** | **36618** |
| **LIABILITIES AND SHAREHOLDERS' EQUITY** |  |  |
| **Current liabilities** |  |  |
| Accrued expenses and other payables | 454479 | 301596 |
| Amount due to shareholders | 10082 |  |
| Amount due to related parties | 184135 | 861872 |
| **Total current liabilities** | 648696 | 1163468 |
| **Total liabilities** | **648696** | **1163468** |
| **Shareholders' deficit** |  |  |
| Common stock- $0.0001 par value, 100,000,000 authorized shares, 20,418,500 issued and outstanding shares on June 30, 2025 and $0.0001 par value, 20,000,000 authorized shares, 1,000,000 issued and outstanding shares on September 30, 2024 | 2042 | 100 |
| Additional paid-in capital | 1681958 | 9900 |
| Subscription receivables | (726826) |  |
| Accumulated other comprehensive income | 7391 |  |
| Accumulated deficit | (1561549) | (1136850) |
| Total shareholders' deficit | **(596984)** | **(1126850)** |
| **Total liabilities and shareholders' deficit** | **51712** | **36618** |

---

The accompanying notes are an integral part of these unaudited condensed consolidated financial statements.

**TRANSIT PRO TECH INC.**

**UNAUDITED CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS**

**For the three and nine months ended June 30, 2025**

---

| | | | | |
|:---|:---|:---|:---|:---|
|  | **For the three months ended <br> June 30,** | **For the three months ended <br> June 30,** | **For the nine months ended <br> June 30,** | **For the nine months ended <br> June 30,** |
|  | **2025** | **2024** | **2025** | **2024** |
|  | **US$(Unaudited)** | **US$(Unaudited)** | **US$(Unaudited)** | **US$(Unaudited)** |
| Revenue from related party | 70500 |  | 246296 |  |
| Cost of revenue | (13814) |  | (42169) |  |
| Gross profit | 56686 |  | 204127 |  |
| General and administrative expenses | (217845) | (260540) | (500578) | (536786) |
| Research and development expenses | (48768) | (46008) | (120612) | (135185) |
| Operating losses | (209927) | (306548) | (417063) | (671971) |
| Other income/(expense) | 1334 | (812) | (6650) | 649 |
| Interest income/(expense) | 116 | (4280) | (986) | (5099) |
| Loss before income taxes | (208477) | (311640) | (424699) | (676421) |
| Income taxes expense |  |  | **—** |  |
| **Net losses** | **(208477)** | **(311640)** | **(424699)** | **(676421)** |
| Other comprehensive income |  |  |  |  |
| Foreign currency translation adjustment | (1333) | **—** | 7391 | **—** |
| **Total comprehensive loss** | **(209810)** | **(311640)** | **(417308)** | **(676421)** |
| **Loss per share** |  |  |  |  |
| – Basic and diluted | (0.01) | (0.31) | (0.02) | (0.68) |
| **Weighted average number of ordinary shares outstanding** |  |  |  |  |
| – Basic and diluted | **20418500** | **1000000** | **19663051** | **1000000** |

---

The accompanying notes are an integral part of these unaudited condensed consolidated financial statements.

**TRANSIT PRO TECH INC.**

**UNAUDITED CONDENSED CONSOLIDATED STATEMENTS OF SHAREHOLDERS' DEFICIT** 

**For the three and nine months ended June 30, 2025**

---

| | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|
|  | **Common <br> stock** | **Paid in <br> capital** | **Subscription<br> receivable** | **Accumulated <br> deficit** | **Accumulated <br> other <br> comprehensive<br> income** | **Total** |
|  | **US$** | **US$** | **US$** | **US$** | **US$** | **US$** |
| As of September 30, 2024 | 100 | 9900 |  | (1136850) |  | (1126850) |
| Stock split | 1900 | (1900) |  |  |  |  |
| Net losses for the period |  |  |  | (94877) |  | (94877) |
| Foreign currency translation adjustment |  |  |  |  | 9277 | 9277 |
| **As of December 31, 2024** | **2000** | **8000** | **—** | **(1231727)** | **9277** | **(1212450)** |
| Issuance of common stock | 42 | 1673958 | (726826) |  |  | 947174 |
| Net losses for the period |  |  |  | (121345) |  | (121345) |
| Foreign currency translation adjustment |  |  |  |  | (553) | (553) |
| **As of March 31, 2025** | **2042** | **1681958** | **(726826)** | **(1353072)** | **8724** | **(387174)** |
| Issuance of common stock | **—** | **—** | **—** | **—** | **—** | **—** |
| Net losses for the period | **—** | **—** | **—** | (208477) |  | (208477) |
| Foreign currency translation adjustment | **—** | **—** | **—** |  | (1333) | (1333) |
| **As of June 30, 2025** | **2042** | **1681958** | **(726826)** | **(1561549)** | **7391** | **(596984)** |

---

**TRANSIT PRO TECH INC.**

**UNAUDITED CONDENSED CONSOLIDATED STATEMENTS OF SHAREHOLDERS' DEFICIT** 

**For the three and nine months ended June 30, 2025(continued)**

---

| | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|
|  | **Common <br> stock** | **Paid in <br> capital** | **Subscription<br> receivable** | **Accumulated <br> deficit** | **Accumulated <br> other <br> comprehensive<br> income** | **Total** |
|  | **US$** | **US$** | **US$** | **US$** | **US$** | **US$** |
| As of September 30, 2023 | 100 | 9900 | (10000) | (141580) |  | (141580) |
| Net losses for the period |  |  |  | (106946) |  | (106946) |
| **As of December 31, 2023** | **100** | **9900** | **(10000)** | **(248526)** |  | **(248526)** |
| Proceeds from shareholders |  |  | 10000 |  |  | 10000 |
| Net losses for the period |  |  |  | (257835) |  | (257835) |
| **As of March 31, 2024** | **100** | **9900** |  | **(506361)** |  | **(496361)** |
| Proceeds from shareholders |  |  |  |  |  |  |
| Net losses for the period |  |  |  | (311640) |  | (311640) |
| **As of June 30, 2024** | **100** | **9900** | **—** | **(818001)** |  | **(808001)** |

---

The accompanying notes are an integral part of these Unaudited Condensed consolidated financial statements.

**TRANSIT PRO TECH INC.**

**UNAUDITED CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS**

**For the three and nine months ended June 30, 2025**

---

| | | |
|:---|:---|:---|
|  | **For the nine months ended June 30,** | **For the nine months ended June 30,** |
|  | **2025** | **2024** |
|  | **US$(Unaudited)** | **US$(Unaudited)** |
| CASH FLOWS FROM OPERATING ACTIVITIES |  |  |
| **Loss before income taxes** | **(424699)** | **(676421)** |
| Interest expense | (986) | 5099 |
| Allowance for credit losses | (295) |  |
| Changes in operating assets and liabilities: |  |  |
| &nbsp;&nbsp;&nbsp;Decrease/(increase) in deposit and other receivables | (1874) | (6339) |
| &nbsp;&nbsp;&nbsp;Decrease in amount due from shareholders | 14232 |  |
| &nbsp;&nbsp;&nbsp;Increase in accrued expenses and other payables | 152883 | 92681 |
| **Net cash used in operating activities** | **(260739)** | **(584980)** |
| CASH FLOWS FROM FINANCING ACTIVITIES |  |  |
| Proceeds from shareholders | 947174 | 10000 |
| Increase/(decrease) in amount due to shareholders | 10082 | (10733) |
| (Decrease)/increase in amount due to related parties | (686335) | 583879 |
| **Net cash provided by financing activities** | **270921** | **583146** |
| **Effect of foreign currency translation** | **7391** |  |
| Net increase in cash and cash equivalents | 17573 | (1834) |
| Cash and cash equivalents, beginning of period | 16507 | 7841 |
| **Cash and cash equivalents, end of period** | **34080** | **6007** |
| **Supplemental disclosures of cash flow information:** |  |  |
| Tax paid |  |  |
| Interest paid |  |  |

---

The accompanying notes are an integral part of these unaudited condensed consolidated financial statements.

**TRANSIT PRO TECH INC.**

**NOTES TO UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS**

**For the three and nine months ended June 30, 2025**

&nbsp;&nbsp;&nbsp;&nbsp;**1.** **Organization** 

Transit Pro Tech Inc (the "Company"), was incorporated in the State of Delaware on June 1, 2023. On July 24, 2023, the Company had established a wholly-owned subsidiary, Transit Pro Tech. Limited (the "TPTL"), a limited liability company registered in Hong Kong. On December 7, 2023, the TPTL had established a wholly-owned subsidiary, Shenzhen Guantu Technology Co., Limited (the "SGTCL") in Shenzhen, the People's Republic of China.

The Company and its subsidiaries (collectively referred to the "Group") are engaged in selling hardware and software for Intelligent Driver Management Systems ("IDMS"), Intelligent Rail Flaw Detection Systems ("IRFDS"), Intelligent Tunnel Inspection Systems ("ITIS") and Intelligent Overhead Contact System ("IOCS") Analysis Systems.

The Group is located in United States, Hong Kong and Shenzhen and headquartered in West Covina, California. The Group's revenues are derived primarily from operations in the United States.

The Group is subject to a number of risks similar to those of other companies of similar size in its industry, including, but not limited to, the need for successful of continuous development of products, the need for additional capital (or financing) to fund operating losses (see below), competition from substitute products and services from larger companies, protection of proprietary technology, patent litigation, dependence on key individuals, and risks associated with changes in information technology.

The Group incurred net losses, and utilized cash in operations since inception, has an accumulated deficit as of June 30, 2025, of US$1,561,549, and expects to incur future additional losses. The Group's cash level as of June 30, 2025 was US$34,080, which was not adequate for operations in the 2025 fiscal year and financing was needed.

These factors raise substantial doubt about the Group's ability to continue as a going concern for the next twelve months from the date of issuance of these unaudited condensed consolidated financial statements.

**TRANSIT PRO TECH INC.**

**NOTES TO CONSOLIDATED FINANCIAL STATEMENTS**

**For the three and nine months ended June 30, 2025**

&nbsp;&nbsp;&nbsp;&nbsp;**1.** **Organization (continued)** 

Management's plan to alleviate the substantial doubt about the Group's ability to continue as a going concern include attempting to improve its business profitability and its ability to generate sufficient cash flow from its operations to meet its operating needs on a timely basis. The management plan does not alleviate the substantial doubt about the Group's ability to continue as a going concern. There can be no assurance that the Group will be successful in achieving its strategic plans or that the Group's future capital raises will be sufficient to support its ongoing operations. If the Group is unable to raise sufficient financing or events or circumstances occur such that the Group does not meet its strategic plans, the Group's related parties would need to provide financial support to the Group to fund operations and meet its obligations as they come due within one year from the date these unaudited condensed consolidated financial statements are issued. There is no assurance they will do so.

If the Group does not achieve revenue anticipated in its current operating plan, management has the ability and commitment to reduce operating expenses or raise more capital or debt as necessary. The Group's long-term success is dependent upon its ability to successfully raise additional capital, market its existing services, increase revenues, and, ultimately, to achieve profitable operations.

The Group's unaudited condensed consolidated financial statements have been prepared on a going-concern basis, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business.

&nbsp;&nbsp;&nbsp;&nbsp;**2.** **Summary of significant accounting policies** 

The significant accounting policies followed by the Group are:

***Basis of presentation***

The accompanying unaudited condensed consolidated financial statements have been prepared in accordance with generally accepted accounting principles in the United States of America ("U.S. GAAP"). The unaudited condensed consolidated financial statements are stated in U.S. dollars.

**TRANSIT PRO TECH INC.**

**NOTES TO UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS**

**For the three and nine months ended June 30, 2025**

&nbsp;&nbsp;&nbsp;&nbsp;**2.** **Summary of significant accounting policies (continued)** 

***Principles of consolidation***

The unaudited condensed consolidated financial statements include the financial statements of the Company and its subsidiary and, in turn, SGTCL, a subsidiary of TPTL, for which, the Company is the primary beneficiary. All significant inter-company transactions and balances between the Company and its subsidiary are eliminated upon consolidation. Result of its subsidiary are Unaudited Condensed consolidated from the date on which control is transferred to the Company.

As of June 30, 2025, the detail of the Company's subsidiary is as follows:

---

| | | |
|:---|:---|:---|
|  | **Place of** <br> **incorporation** | **Ownership** <br> **percentage** |
| Transit Pro Tech. Limited (the "TPTL") | Hong Kong | 100% |
| Shenzhen Guantu Technology Co., Limited (the "SGTCL") | People's Republic<br> of China | 100% |

---

***Use of estimates***

The preparation of unaudited condensed consolidated financial statements in conformity with US GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the unaudited condensed consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.

***Cash and cash equivalents***

The Group considers all highly liquid investments with an original maturity of three months or less when purchased to be cash and cash equivalents. Cash and cash equivalents are recorded at cost, which approximates fair value. As of June 30, 2025 and 2024, cash consists primarily of checking and savings deposits. The Group's cash balances may exceed those that are federally insured. To the issuance date of such unaudited condensed consolidated financial statements, the Group has not recognized any losses caused by uninsured balances.

***Restricted Cash***

The Group classifies all cash whose use is limited by contractual provisions as restricted cash. As of June 30, 2025 and 2024, the Group had no restricted cash.

**TRANSIT PRO TECH INC.**

**NOTES TO UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS**

**For the three and nine months ended June 30, 2025**

&nbsp;&nbsp;&nbsp;&nbsp;**2.** **Summary of significant accounting policies (continued)** 

***Revenue recognition***

The Group adopted ASC 606 since June 1, 2023, the date incorporation. The Group's revenue is primarily derived from license agreements. The adoption of ASC 606 affected the Group's revenue recognition model for both fixed fee license revenue and royalty revenue presented in the Groups' s unaudited condensed consolidated statements of operations.

*Fixed fee license revenue*

In applying ASC 606, the Group is required to recognize revenue from a fixed fee license agreement when it has satisfied its performance obligations, which typically occurs upon the transfer of rights to the Group's intellectual properties upon the execution of the license agreement. As a result of the adoption of ASC 606, the Group recognizes the license revenue on a straight-line basis over the contract terms.

*Royalty revenue*

ASC 606 requires an entity to record the royalty revenue in the same period in which the licensee's underlying sales occur. As the Group generally does not receive the licensee royalty reports for sales during a given time frame that allows the Group to adequately review the reports and include the actual amounts in its results, the Group accrues the related revenue based on estimates of its licensees' underlying sales, subject to certain constraints on its ability to estimate such amounts. As a result of accruing royalty revenue based on such estimates, adjustments will be required at the end of each year to true up revenue to the actual amounts reported by its licensees.

---

| | | | | |
|:---|:---|:---|:---|:---|
|  | **For the three months ended June 30,** | **For the three months ended June 30,** | **For the nine months ended June 30,** | **For the nine months ended June 30,** |
|  | **2025** | **2024** | **2025** | **2024** |
|  | **US$** | **US$** | **US$** | **US$** |
|  | **(Unaudited)** | **(Unaudited)** | **(Unaudited)** | **(Unaudited)** |
| Fixed fee license revenue | 70500 |  | 211500 |  |
| Royalty revenue |  |  | 34796 |  |
| **Total revenue from related party** | **70500** |  | **246296** |  |

---

**TRANSIT PRO TECH INC.**

**NOTES TO UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS**

**For the three and nine months ended June 30, 2025**

&nbsp;&nbsp;&nbsp;&nbsp;**2.** **Summary of significant accounting policies (continued)** 

***Revenue recognition (continued)***

---

| | | | | |
|:---|:---|:---|:---|:---|
|  | **For the three months ended June 30,** | **For the three months ended June 30,** | **For the nine months ended June 30,** | **For the nine months ended June 30,** |
|  | **2025** | **2024** | **2025** | **2024** |
|  | **US$** | **US$** | **US$** | **US$** |
|  | **(Unaudited)** | **(Unaudited)** | **(Unaudited)** | **(Unaudited)** |
| **Timing of Revenue Recognition** |  |  |  |  |
| At a point in time |  |  | 34796 |  |
| Over time | 70500 |  | 211500 |  |
|  | **70500** |  | 246296 |  |

---

***Income taxes***

Provisions for income taxes are based on taxes payable or refundable for the current year and deferred taxes on temporary differences between the amount of taxable income and pretax financial income and between the tax bases of assets and liabilities and their reported amounts in the unaudited condensed consolidated financial statements. Deferred tax assets and liabilities are included in the unaudited condensed consolidated financial statements at currently enacted income tax rates applicable to the period in which the deferred tax assets and liabilities are expected to be realized or settled as prescribed in FASB ASC 740. As changes in tax laws or rate are enacted, deferred tax assets and liabilities are adjusted through the provision for income taxes.

The Group is required to determine whether its tax positions are more likely than not to be sustained upon examination by the applicable taxing authority based on the technical merits of the position. Tax positions not deemed to meet a more likely than not threshold would be recorded as a tax expense in the current year.

**TRANSIT PRO TECH INC.**

**NOTES TO UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS**

**For the three and nine months ended June 30, 2025**

&nbsp;&nbsp;&nbsp;&nbsp;**2.** **Summary of significant accounting policies (continued)** 

***Income taxes (continued)***

In accordance with ASC 740, Income Taxes, the Group is required to evaluate whether its tax positions taken or expected to be taken are more likely than not to be sustained upon examination by the taxing authority. As of June 30, 2025 and 2024, the management of the Group have determined that no provision for income taxes is required for the Group's Unaudited Condensed consolidated financial statements based on review of the Group's tax positions for all open years. The Group does not expect that its assessment regarding unrecognized tax benefits will materially change over the next 12 months. However, the Group's conclusions may be subject to review and adjustment at a later date based on factors including, but not limited to, questioning the timing and amount of deductions, the nexus of income among various tax jurisdictions, compliance with U.S. federal, U.S. state and foreign tax laws, and changes in the administrative practices and precedents of the relevant taxing authorities.

The Group recognizes interest and penalties related to unrecognized tax benefits in interest expense and other expenses, respectively. During the three and nine months ended June 30, 2025 and 2024, no interest or penalties related to unrecognized tax benefits was recognized. As of June 30, 2025 and 2024, the Group has no accrued interest or penalties.

***Leases***

The Group adopted ASU No. 2016-02, Leases (Topic 842), as amended, which supersedes the lease accounting guidance under Topic 840, and generally requires lessees to recognize operating and financing lease liabilities and corresponding right-of-use assets on the balance sheet and to provide enhanced disclosures surrounding the amount, timing and uncertainty of cash flows arising from leasing arrangements.

The Group elected to apply practical expedients permitted under the transition method that allow the Group to use the beginning of the period of adoption as the date of initial application, to not recognize lease assets and lease liabilities for leases with a term of twelve months or less, to not separate non-lease components from lease components, and to not reassess lease classification, treatment of initial direct costs, or whether an existing or expired contract contains a lease. Under the new lease standard, the Group determines if an arrangement is or contains a lease at inception. Right-of-use assets and liabilities are recognized at lease commencement date based on the present value of remaining lease payments over the lease terms. The Group considers only payments that are fixed and determinable at the time of lease commencement.

**TRANSIT PRO TECH INC.**

**NOTES TO UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS**

**For the three and nine months ended June 30, 2025**

&nbsp;&nbsp;&nbsp;&nbsp;**2.** **Summary of significant accounting policies (continued)** 

***Leases (continued)***

ASC 842 requires a lessee to discount its unpaid lease payments using the interest rate implicit in the lease or, if that rate cannot be readily determined, its incremental borrowing rate. As all of the Group's leases do not provide an implicit rate, the Group uses elects the risk-free interest rate (US Treasury bill) with similar terms as the discount rate for the lease. The right-of-use asset is initially measured at cost, which comprises the initial amount of the lease liability adjusted for lease payments made at or before the lease commencement date, plus any initial direct costs incurred less any lease incentives received. The Group's lease terms may include options to extend or terminate the lease. Renewal options are considered within the right-of-use assets and lease liability when it is reasonably certain that the Group will exercise that option.

Lease expense for lease payments is recognized on a straight-line basis over the lease term.

***Concentration risks***

Financial instruments that potentially subject the Group to concentrations of credit risk, consist primarily of cash and cash equivalents. The Group invests its excess cash in low-risk, highly liquid money market funds and certificates of deposit with major financial institutions.

Prior to October 1, 2023, the Group regularly reviewed the creditworthiness of its customers, and established an allowance for credit losses primarily based upon factors surrounding the credit risk of specific customers, including creditworthiness of the clients, aging of the receivables and other specific circumstances related to the accounts. Receivables and other financial assets balances were written off after all collection efforts have been exhausted.

The Group has adopted Accounting Standard Update (ASU) 2016-13, Financial Instruments-Credit Losses (codified as Accounting Standard Codification Topic 326), since October 1, 2023, which requires measurement and recognition of current expected credit losses for financial instruments held at amortized cost.

The Group's deposit and other receivables and amount due from shareholders are within the scope of ASC Topic 326.

**TRANSIT PRO TECH INC.**

**NOTES TO UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS**

**For the three and nine months ended June 30, 2025**

&nbsp;&nbsp;&nbsp;&nbsp;**2.** **Summary of significant accounting policies (continued)** 

***Concentration risks (continued)***

To estimate expected credit losses, the Group has identified the relevant risk characteristics of its customers and these receivables are assessed on an individual basis for customers with low risk, medium risk, high risk and default. For each pool, the Group consider historical settlement pattern, past default experience of the debtor, overall economic environment in which the debtors operate, and also the assessment of both current and future development of environment as of the date when this report issued. Other key factors that influence the expected credit loss analysis include payment terms offered in the normal course of business to customers, and industry specific factors that could impact the Group's receivables. Additionally, external data and macroeconomic factors are also considered.

As of June 30, 2025, deposit and other receivables of US$5,475 was within one year and was classified as balances with low risk.

Movement of the allowance for credit losses for deposit and other receivables is as follows:

---

| | | |
|:---|:---|:---|
|  | **As of June<br> 30, 2025** | **As of September <br> 30, 2024** |
|  | **US$** | **US$** |
|  | **(Unaudited)** | |
| Balance at beginning of the year | 116 |  |
| Current year addition |  | 116 |
| Balance at end of the year | 116 | 116 |

---

**TRANSIT PRO TECH INC.**

**NOTES TO UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS**

**For the three and nine months ended June 30, 2025**

&nbsp;&nbsp;&nbsp;&nbsp;**2.** **Summary of significant accounting policies (continued)** 

***Concentration risks (continued)***

Movement of the allowance for credit losses for amount due from shareholders and a related party is as follows:

---

| | | |
|:---|:---|:---|
|  | **As of June <br> 30, 2025** | **As of September<br> 30, 2024** |
|  | **US$** | **US$** |
| Balance at beginning of the year | 295 |  |
| Current year addition | (295) | 295 |
| Balance at end of the year |  | 295 |

---

The carrying amounts of deposit and other receivables and amount due from shareholders and a related party are reduced by an allowance to reflect the expected credit losses.

***Subscription receivable***

As of June 30, 2025, subscriptions receivable represented the commitment from an investor to purchase capital stock of the Group. Since the shares have already been issued, and the amount was not yet received by the Group, this item was recorded as subscriptions receivable on the equity section of the Group's balance sheet as of June 30, 2025.

***Loss per share***

Basic loss per share is computed by dividing net income attributable to holders of ordinary shares by the weighted average number of ordinary shares outstanding during the year. Diluted earnings per share reflect the potential dilution that could occur if securities or other contracts to issue ordinary shares were exercised or converted into ordinary shares. There was no dilutive effect for the periods ended June 30, 2025 and 2024.

**TRANSIT PRO TECH INC.**

**NOTES TO UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS**

**For the three and nine months ended June 30, 2025**

&nbsp;&nbsp;&nbsp;&nbsp;**2.** **Summary of significant accounting policies (continued)** 

***Recently issued accounting standards***

On November 27, 2023, the FASB issued ASU 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures. ASU 2023-07 is designed to improve the reportable segment disclosure requirements, primarily through enhanced disclosures about significant segment expenses that are regularly provided to the CODM. All public entities will be required to report segment information in accordance with the new guidance starting in annual periods beginning after December 15, 2023, with early adoption permitted. The Group is currently evaluating the impact of adopting the standard and does not expect that the adoption of this guidance will have a material impact on its financial position, results of operations and cash flows.

In December 2023, the FASB issued ASU 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures. ASU 2023-09 expands existing income tax disclosures for rate reconciliations by requiring disclosure of certain specific categories and additional reconciling items that meet quantitative thresholds and expands disclosures for income taxes paid by requiring disaggregation by certain jurisdictions. ASU 2023-09 is effective for annual periods beginning after December 15, 2024. Early adoption is permitted. The Group is currently evaluating the impact of adopting the standard and does not expect that the adoption of this guidance will have a material impact on its financial position, results of operations and cash flows.

&nbsp;&nbsp;&nbsp;&nbsp;**3.** **Deposit and other receivables, net** 

Schedule of Deposit and Other Receivables, net

---

| | | |
|:---|:---|:---|
|  | **As of June <br> 30, 2025** | **As of September<br> 30, 2024** |
|  | **US$** | **US$** |
|  | **(Unaudited)** | |
| Rental deposit | 5475 | 5475 |
| Others | 2475 | 306 |
| Less: allowance for credit losses | (116) | (116) |
| **Total deposit and other receivables, net** | **7834** | **5665** |

---

**TRANSIT PRO TECH INC.**

**NOTES TO UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS**

**For the three and nine months ended June 30, 2025**

&nbsp;&nbsp;&nbsp;&nbsp;**4.** **Accrued expenses and other payables** 

---

| | | |
|:---|:---|:---|
|  | **As of June<br> 30, 2025** | **As of September<br> 30, 2024** |
|  | **US$**<br> **(Unaudited)** | **US$** |
| Accrued professional expenses | 195148 | 179961 |
| Accrued salary expenses | 244211 | 111932 |
| Other payables and accrued expenses | 15120 | 9703 |
| **Total accrued expenses and other payables** | **454479** | **301596** |

---

&nbsp;&nbsp;&nbsp;&nbsp;**5.** **Income taxes** 

No provision of income tax for the nine months ended June 30, 2025 and 2024.

The Group is subject to income taxes in the U.S. federal jurisdiction and various state jurisdictions. Tax regulations within each jurisdiction are subject to the interpretation of the related tax laws and regulations and require significant judgment to apply. The Group's tax years remain open for examination by all tax authorities since inception, remain open to adjustment by the U.S. and state authorities.

&nbsp;&nbsp;&nbsp;&nbsp;**5.** **Leases** 

The Group leases office spaces under non-cancelable operating lease agreements, which expire in 2025 and the future lease payment under operating leases as of June 30, 2025 was as follows:

---

| | |
|:---|:---|
|  | **2025** |
|  | &nbsp;&nbsp;&nbsp;&nbsp;**US$**<br> &nbsp;&nbsp;&nbsp;&nbsp;**(Unaudited)** |
| Within 1 year | 25005 |

---

**TRANSIT PRO TECH INC.**

**NOTES TO UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS**

**For the three and nine months ended June 30, 2025**

&nbsp;&nbsp;&nbsp;&nbsp;**6.** **Leases (continued)** 

Operating lease costs for the three and nine months ended June 30, 2025, were US$Nil (2024: US$Nil), which excluded cost of short-term contracts. Rental expenses related to a short-term lease contract for the three and nine months ended June 30, 2025 were US$16,624 (2024: US$16,685) and US$49,843 (2024: US$44,823), respectively.

&nbsp;&nbsp;&nbsp;&nbsp;**7.** **Equity** 

As of June 30, 2025, the Company had 101,000,000 (September 30, 2024: 21,000,000) shares of all classes of capital stock, each with a par value of US$0.0001 per share, authorized and available to issue for purposes of capital financing, consisting of (a) 80,000,000 (September 30, 2024: 19,000,000) shares of class A common stock, (b) 20,000,000 (September 30, 2024: 1,000,000) shares of class B common stock, and (c) 1,000,000 (September 30, 2024: 1,000,000) shares of preferred stock.

On October 8, 2024, the shareholders and Board of Directors of the Company approved a 20 for 1 forward stock split (the "Stock Split") of the Company's authorized, issued and outstanding shares of common stock, par value US$0.0001. Each pre-split share of common stock outstanding was automatically converted into 20 new shares of common stock. As a result, 600,000 shares of post-split Class B Common Stock were converted into Class A Common Stock, and the outstanding Class A and Class B Common Stock after the Stock Split were 600,000 shares and 19,400,000 shares, respectively.

In October 2024, the Company had filed a Certificate of Amendment with the Office of the Secretary of State of Delaware to effective an increase in the Company's authorized shares of capital stock to 101,000,000 shares each with a par value of US$0.0001 per share, consisting of 80,000,000 shares of Class A Common Stock, 20,000,000 shares of Class B Common Stock and 1,000,000 shares of preferred stock.

During the nine months ended June 30, 2025, shareholders had subscribed total 418,500 shares of Class A common stock of the Company, at a price of US$4.00 per share, an aggregate of US$1,674,000. As of June 30, 2025, subscription proceeds of US$947,174 was received by the Company and the outstanding subscription amount of US$726,826 was recorded as a subscription receivable.

**TRANSIT PRO TECH INC.**

**NOTES TO UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS**

**For the three and nine months ended June 30, 2025**

&nbsp;&nbsp;&nbsp;&nbsp;**7.** **Equity (continued)** 

As of June 30, 2025, the Company had 20,418,500 (September 30, 2024: 1,000,000) issued and outstanding shares of common stock with total value of US$2,042 (September 30, 2024: US$100) which was presented in the Group's consolidated balance sheets. During the nine months ended June 30, 2025 and 2024, no preferred stock was issued and converted.

&nbsp;&nbsp;&nbsp;&nbsp;**8.** **Related party transactions** 

On July 1, 2023, the Group and BEYEBE AI Technology Inc ("BEYEBE"), a related party under same shareholder, Weihong Du's control of the Group, signed an agreement and the BEYEBE was going to pay all operating expenses for the Group until the end of the agreement when the Group will reimburse all payments made on behalf of the Group in a lump sum to BEYEBE. On December 31, 2023, the Group signed a loan agreement with BEYEBE for a 3 years credit loan of an aggregate principal amount not exceeding US$1,000,000 on an interest rate of 7.5% per annum.

During the nine months ended June 30, 2025, the Group repaid the outstanding loan principal of US$257,041 to BEYEBE. As of June 30, 2025 and 2024, outstanding balance under this loan agreement was US$Nil and US$106,210, with interest payable to BEYEBE of US$Nil and US$813, respectively.

During the nine months ended June 30, 2025, the Group had entered into a License and Supply Agreement ("License Agreement") with Shenzhen Beyebe Internet Technology Co. Limited ("SZ BEYEBE"), a related party under same shareholder, Weihong Du's control of the Group. Pursuant to the terms of License Agreement , the Group granted to SZ BEYEBE the right to use and grant others a sublicense to use the Group's Licensed Intellectual Property, as such term is defined in the License Agreement, and to use and sell the Group's Licensed Products, as defined in the License Agreement, within mainland China, at a consideration of (i) a fixed license fee of US$300,000 for the first year and (ii) a royalty equal to 15% of the revenue generated by SZ BEYEBE from the distribution of the Licensed Products and Licensed Intellectual Property. The fixed license fee for each year thereafter will be such amount as is agreed upon by the parties. The License Agreement has a term which expires on December 31, 2040.

**TRANSIT PRO TECH INC.**

**NOTES TO UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS**

**For the three and nine months ended June 30, 2025**

&nbsp;&nbsp;&nbsp;&nbsp;**8.** **Related party transactions (continued)** 

During the nine months ended June 30, 2025, fixed fee license revenue of US$211,500 (2024: US$Nil) and royalty revenue of US$34,796 (2024: US$Nil) were arising from the License Agreement.

Weihong Du, one of the shareholders of the Group, entered into an employment contract with the Company. Pursuant to the employment contract date July 1, 2023, Mr. Du is entitled for an annual salary of US$60,000 for being the Chief Executive Officer of the Company.

Li'ou Xie, one of the shareholders of the Group, entered into a labor contract with the Group's wholly-owned subsidiary, SGTCL, on January 1, 2024. Pursuant to the terms of the labor contract, Mr. Xie serves as the financial manager for a term of three years, concluding on December 31, 2026, at a monthly salary and bonus of RMB52,200 (approximately US$7,357).

The related party transactions of the Group are as follows:

---

| | | | | |
|:---|:---|:---|:---|:---|
|  | **For the three months ended June 30,** | **For the three months ended June 30,** | **For the nine months ended June 30,** | **For the nine months ended June 30,** |
|  | **2025** | **2024** | **2025** | **2024** |
|  | **US$(Unaudited)** | **US$(Unaudited)** | **US$(Unaudited)** | **US$(Unaudited)** |
| BEYEBE AI Technology Inc. ("BEYEBE") |  |  |  |  |
| - Rental expense |  | 11955 |  | 35865 |
| - Interest (income)/expense | -116 | 4274 | 986 | 5087 |
| Shenzhen Beyebe Internet Technology Co. Limited ("SZ BEYEBE") |  |  |  |  |
| - Fixed fee license revenue | 70500 |  | 211500 |  |
| - Royalty revenue |  |  | 34796 |  |
| - Rental expense | 4179 | 4730 | 12550 | 8958 |

---

**TRANSIT PRO TECH INC.**

**NOTES TO UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS**

**For the three and nine months ended June 30, 2025**

&nbsp;&nbsp;&nbsp;&nbsp;**8.** **Related party transactions (continued)** 

The related party transactions of the Group are as follows: (continued)

---

| | | | | |
|:---|:---|:---|:---|:---|
|  | **For the three months ended June 30,** | **For the three months ended June 30,** | **For the nine months ended June 30,** | **For the nine months ended June 30,** |
|  | **2025** | **2024** | **2025** | **2024** |
|  | **US$(Unaudited)** | **US$(Unaudited)** | **US$(Unaudited)** | **US$(Unaudited)** |
| Weihong Du |  |  |  |  |
| - Payroll expense | 37500 | 37500 | 52500 | 52500 |
| Li'ou Xie |  |  |  |  |
| - Payroll expense | 21947 | 21995 | 65653 | 44075 |

---

The balances with the related parties are as follows:

---

| | | |
|:---|:---|:---|
|  | **As of June <br> 30, 2025** | **As of September <br> 30, 2024** |
|  | **US$(Unaudited)** | **US$** |
| *Amount due to a shareholder:* |  |  |
| Yongsheng Li | 8000 |  |
| Li'ou Xie | 2082 |  |
| **Total amount due to a shareholder** | **10082** | **—** |
| *Amount due to related parties:* |  |  |
| BEYEBE AI Technology Inc. ("BEYEBE") |  | 456762 |
| SZ BEYEBE\* | 184135 | 405110 |
| **Total amount due to related parties** | **184135** | **861872** |

---

\* As of June 30, 2025, accounts receivables of US$42,004 (September 30, 2024: US$Nil) was included in the balance of amount due from SZ BEYEBE.

**TRANSIT PRO TECH INC.**

**NOTES TO UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS**

**For the three and nine months ended June 30, 2025**

&nbsp;&nbsp;&nbsp;&nbsp;**8.** **Related party transactions (continued)** 

The balances with the related parties are as follows: (continued)

---

| | | |
|:---|:---|:---|
|  | **As of June<br> 30, 2025** | **As of September <br> 30, 2024** |
|  | **US$(Unaudited)** | **US$** |
| *Amount due from shareholders:* |  |  |
| Weihong Du | 214 | 13836 |
| Li'ou Xie |  | 905 |
| Less: allowance for credit losses |  | (295) |
| **Total amount due from shareholders, net** | **214** | **14446** |
| *Amount due from related parties:* |  |  |
| BEYEBE | 9584 | 13836 |
| **Total amount due from related parties** | **9584** | **14446** |

---

&nbsp;&nbsp;&nbsp;&nbsp;**9.** **Subsequent events** 

The Group has evaluated subsequent events through the date of issuance of the unaudited condensed consolidated financial statements and determined there were no other subsequent events that occurred that would require recognition or disclosure in the condensed consolidated financial statements, except the following event.

On July 17, 2025, the Company agreed to relieve Shanren Cui of his obligation to pay the balance of the subscription price for the 375,000 Class A shares to which he subscribed in the Company's Private Placement. As a condition to his release, Mr. Cui returned to the Company the certificate representing the 375,000 Class A shares previously issued to him. In exchange, he was issued a certificate representing 193,294 Class A shares, the amount which was purchased with the $773,174 received from Mr. Cui.

**ITEM 2 MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATION**

***FORWARD-LOOKING STATEMENTS***

*The following discussion of our financial condition and results of operations should be read in conjunction with the unaudited condensed consolidated financial statements and notes to those statements included elsewhere in this Form 10-Q and with the audited consolidated financial statements and the notes thereto included in our Annual Report on Form 10-K, for the year ended September 30, 2024 (the "2024 Form 10-K").* 

*This discussion contains forward-looking statements that involve risks and uncertainties. We intend that such forward-looking statements be subject to the safe harbors for such statements. We wish to caution readers not to place undue reliance on any such forward-looking statements, which speak only as of the date made. Forward-looking statements are subject to risks, uncertainties and factors beyond our control that could cause actual results and events to differ materially from historical results of operations and events and those presently anticipated or projected. We disclaim any obligation subsequently to revise any forward-looking statements to reflect events or circumstances after the date of such statement or to reflect the occurrence of anticipated or unanticipated events. You should specifically consider the various risk factors identified in this report and our 2024 Form 10-K that could cause actual results to differ materially from those anticipated in these forward-looking statements. Further, although we believe we will not face a material increase in the price of raw materials due to tariffs that may be imposed, ongoing geopolitical conflicts could adversely impact our ability to manufacture our products, the markets for some of our products, and our ability to access debt or equity financing.* 

**Overview**

We were organized in Delaware in June 2023 to engage in the business of developing, marketing and distributing leading edge software for the detection of faults and other defects in railroad tracks; the inspection of tunnel walls for stability and providing ancillary monitoring systems related to the safe operation of railroads and vehicles generally. Mr. Weihong Du, our principal stockholder, chairman and president, has engaged in the development of software to assist in the detection of faults and other defects in railroad tracks in China for more than 5 years.

We have a wholly-owned subsidiary Transit Pro Tech Ltd. ("TP Hong Kong"), a limited liability company formed in Hong Kong. TP Hong Kong, in turn, owns Shenzhen Guantu Technology Co. Limited ("SGTCL"), which it formed in Shenzhen. References herein to "Transit Pro," the "Company, "we," "us" and words of similar import, unless otherwise indicated, refer collectively to Transit Pro Delaware, TP Hong Kong and SGCTL.

Our founding shareholders, own all of the outstanding shares of Shenzhen Beyebe Internet Technology Co. Limited ("Beyebe") and Mr. Weihong Du, our Chairman and Chief Executive Officer, is Beyebe's executive director and general manager. Beyebe is engaged in developing and marketing computer compliance software and hardware in the PRC. Beyebe is the owner of all of the outstanding equity of Beyebe AI Technology Inc. ("Beyebe AI"), a corporation formed under the laws of the state of California headquartered in Los Angeles.

We have entered into a Loan Agreement wherein Beyebe AI has agreed to lend us up to $1,000,000 to defray our expenses and a License Agreement with Beyebe wherein we have granted Beyebe the right to use and distribute within China hardware and software incorporating our intellectual property.

Mr. Du formed our Company for the purpose of engaging in business outside of mainland China. He believes that that the opportunities afforded by competitive market economies outside of mainland China exceed the long-term opportunities of doing business in communist China. Since formation, we have organized a subsidiary in Hong Kong, TP Hong Kong, which in turn organized a wholly-owned subsidiary in the People's Republic of China, SGTCL, hired employees and consultants, including individuals based in China engaged in the development of our software, filed patent applications and provisional patent applications in the United States, one related to railway fault detection analysis and the other relating to the monitoring of subway engineers to increase driver safety, participated in academic conferences, marketing events and exhibitions in the United States and met with various prospective users of our products. While it is our goal to grow primarily by hiring individuals in the United States, we chose initially to engage software engineers in China with whom members of our management are familiar to initiate development of our products. We will continually assess the benefits and possible detriments of relying upon individuals outside of the United States, in particular within China, in an effort to maximize our returns.

We do not intend to devote significant monetary resources or time of our personnel to marketing our products in China. Nevertheless, to enable us to benefit from the market in China for our products, we entered into a License Agreement with Shenzhen Beyebe Internet Technology Co. Limited ("Beyebe") wherein we granted Beyebe the right to market and distribute in mainland China products incorporating our technologies.

For the immediate future we intend to recruit additional personnel experienced in the rail maintenance and safety industries, raise capital necessary to expand our operations and continue to promote our rail transit safety solutions by participating in exhibitions and academic conferences in the United States and other international markets, establishing business relationships, and conducting testing and trials in these markets.

In addition to funds spent on our business activities, during the next twelve months we anticipate incurring costs related to filing of Exchange Act reports and establishing appropriate management systems for a public company, including financial systems.

Results of Operations

**Results of Operations for the three and nine months ended June 30, 2025**

***Revenues:*** During the three and nine months ended June 30, 2025, we generated revenues of $70,500 and $246,296, respectively, consisting of fixed licensing fees of $70,500 and $211,500 respectively, representing a portion of the annual $300,000 fee due pursuant to the Licensing Agreement between the Company and Beyebe, and royalty revenue of $34,796, all of which was generated in the three months ended December 31, 2024, paid by Beyebe in respect of products distributed by Beyebe in China incorporating the Company's technologies.

***Gross Profit:*** Gross profit for the three and nine months ended June 30, 2025 was $56,686 and $204,127, respectively, as the cost of revenue was $13,814 and $42,169, in such periods consisting primarily of travel and promotional expenses and other taxes. We generated no revenue in the three and nine months ended June 30, 2024, and thus had no gross profit during such periods.

***General and Administrative Expenses:*** General and administrative expenses were $217,845 and $500,578 in the three and nine months ended June 30, 2025. For the nine months ended June 30, 2025, general and administrative expenses decreased $36,208 from $536,786 for the comparable period in the prior year. For the three months ended June 30. 2025, general and administrative expenses decreased by $42,695 from $260,540 for the comparable period in the prior year. The principal components of general and administrative expenses in the three months ended June 30, 2025, consisted of accrued salaries of $85,961 and professional fees of $102,517 relating to our status as a reporting company and patent filings. It is expected that general and administrative expenses will increase as we increase our marketing efforts.

***Research and Development:*** We incurred research and development expenses for the three and nine months ended June 30, 2025 of $48,768 and $120,612, respectively, compared to $46,008 and $135,185 in the three and nine months ended June 30, 2024. We expect that we will continue incur research and development expenses as we continue to refine our existing product offerings and seek to offer additional products.

***Interest Income (Expense):*** We had interest income of $116 and interest expense of $986, respectively, during the three months and nine months ended June 30, 2025, as compared to interest expense of $4,280 and $5,099 during the comparable periods in 2025. We anticipate that until such time as we raise sufficient equity or become cash flow positive, we will continue to incur interest expense as we increase the amount borrowed from Beyebe AI.

***Other income (expense)***: We generated other income of $1,334 and other expense of $6,650 during the three and nine months ended June 30, 2025, as compared to other expense of $812 and other income of $649 in the comparable periods of 2024. Our other income and expense are mainly the result of gains and losses from foreign currency exchanges. As the amounts of these gains and losses are not significant, we have not entered into any hedging transactions.

***Net Loss:*** Net loss for the three and nine months ended June 30, 2025, was $208,477 and $424,699, respectively, compared to a net loss of $311,640 and $676,421 for the three and nine months ended June 30, 2024. Our net loss reflects expenses incurred seeking to develop and market our products in the absence of revenues other than those generated pursuant to our Licensing Agreement with Beyebe.

***Liquidity and Capital Resources***

Our operating expenses to date principally have been paid with monies borrowed from Beyebe AI, a subsidiary of Beyebe controlled by Mr. Du, the accrual of expenses due to related parties and, more recently, licensing fees and royalties received pursuant to the Licensing Agreement with Beyebe and $947,174 received from a private placement of our common stock completed earlier this year. In the nine months ended June 30, 2025, we received subscriptions for 418,500 shares of Class A common stock at $4.00 per share. As of June 30, 2025, we had received proceeds of $947,174. Subsequent to June 30, 2025, we relieved the individual who had not paid the full subscription price for his shares and he returned the shares subject to such unpaid subscription.

On December 31, 2023 (the "Execution Date"), we entered into a Loan Agreement with Beyebe AI wherein it agreed to lend us up to $1,000,000 during the period commencing on the Execution Date of the Loan Agreement and ending on the third anniversary thereof. All amounts borrowed will bear interest at the rate of 7.50% per annum and are payable in full on the third anniversary of the Execution Date. All amounts borrowed and interest accrued thereon are to be repaid on each anniversary of the Execution Date of the Loan Agreement and may immediately be reborrowed up to the $1,000,000 limit. Any amount not paid on its due date will bear additional interest at the rate of 0.1% per day. The amount due Beyebe AI was reduced with a portion of the proceeds of the private placement described above. There was an amount due from Beyebe AI as of June 30, 2025, of $9,584.

To meet our expenses over the next twelve months we likely will require more than the amount of our cash on hand and the amount we will receive as license fees and royalties under the agreement with Beyebe. To meet our cash needs we intend to increase our borrowings under our agreement with Beyebe AI and, where possible, defer payment of various expenses. Nevertheless, we will likely seek to acquire such additional amounts as we may need or anticipate that we will need in the future, as necessary, through loans from or capital contributions by our stockholders, management or other investors. We have no specific plans, understandings or agreements with respect to the raising of such funds, and we may seek to raise the required capital by the issuance of equity or debt securities or by other means. Since we have no such arrangements or plans currently in effect, our inability to raise funds for the consummation of an acquisition may have a severe negative impact on our ability to become a viable company.

At June 30, 2025, we had cash and equivalents of $34,080. As of such date, our total liabilities were $648,696, all of which were current liabilities and of which $194,217 was due to related parties. At June 30, 2025, we had a working capital deficit in excess of $596,000 and a shareholder deficit of $596,984. These conditions, together with our history of losses and inability to generate significant revenues, among others, raise substantial doubt about our ability to continue as a going concern. Our ability to continue as a going concern is dependent upon our ability to meet our financial requirements, raise additional capital, and the success of our future operations as described above.

We anticipate incurring a minimum of $750,000 in expenses over the next twelve months and could incur more significant expenses if necessary. In all likelihood we will remain dependent upon the efforts of Mr. Du and his willingness and that of our principal stockholders to provide the capital necessary to continue our business and fund our cash needs until we generate meaningful revenues or raise capital from third parties. There can be no assurance that we will be able to raise the funds necessary to fund our operations until such time as we are generating positive cash flow or can otherwise fund our operations. If we were to fail to raise the capital necessary to maintain our operations our business would be adversely affected and our common stock would likely become worthless. Additional issuances of equity or convertible debt securities to raise capital or increases in the amount of our debt or the rate of interest paid for amounts borrowed, will increase our interest expense or result in dilution to our current shareholders. We could be required to issue equity securities at prices we believe are below the true value of our common stock which could cause the price of our common stock to decrease. Further, such securities might have rights, preferences or privileges senior to our common stock. Additional borrowings could require that we grant the lenders a security interest or other rights that impede our ability to operate as we deem best for our shareholders. Further, any default under a loan agreement could result in an action which could force us to seek bankruptcy protection. Additional financing may not be available upon acceptable terms, or at all.

Our ability to obtain funds through the issuance of debt or equity is dependent upon the state of the financial markets at such time as we may seek to raise funds. The state of the capital markets may be adversely impacted by various risks and uncertainties, including, but not limited to future and current impacts of global events such as public health crises, ongoing or new conflicts, banking crises, increases in inflation, the imposition of tariffs and shifts in government alliances and other risks detailed in the risk factors detailed in our most recent Annual Report on Form 10-K.

*Cash Flows*

The following is a summary of cash provided by or used in each of the indicated types of activities during the nine months ended June 30, 2025.

---

| | |
|:---|:---|
| Net cash provided by (used in) operating activities | $(260739) |
| Net cash provided by (used in) investing activities | $— |
| Net cash provided by (used in) financing activities | $270921 |

---

 

*Cash used in operating activities*

Cash used in operating activities was $260,739 for the nine months ended June 30, 2025. The use of cash by our operating activities reflects the expenses incurred to develop and market our products and general and administrative expenses while generating minimal revenues from Beyebe pursuant to our license agreement and the increase in accrued expenses and other payables, partially offset by a decrease in deposits and other receivable and amounts paid to shareholders. We are incurring expenses to develop our business operations and management organization in excess of the amounts being generated from operations and accruing amounts due to related parties to sustain our operations. It is likely that our expenses will increase over the immediate future as we continue to expand our operations.

*Cash provided by financing activities*

Cash provided by financing activities was $270,921 in the nine months ended June 30, 2025. The net cash provided by financing activities consisted of proceeds from the issuance of common stock and an increase in amounts due shareholders substantially offset by a reduction of $686,335 due to related parties, principally repayment of amounts due under the Beyebe AI loan.

**Contractual Obligations**

At June 30, 2025, our significant contractual obligations included $10,082 due to shareholders, $184,135 due related parties and accrued expenses and other payables of $454,479 due to third parties.

***Off-Balance Sheet Arrangements***

We have not entered into any financial guarantees or other commitments to guarantee the obligations of any third parties. We have not entered into any derivative contracts that are indexed to our shares and classified as stockholder's equity or that are not reflected in our consolidated financial statements. Furthermore, we do not have any retained or contingent interest in assets transferred to an unconsolidated entity that serves as credit, liquidity or market risk support to such entity. We do not have any variable interest in any unconsolidated entity that provides financing, liquidity, market risk or credit support to us or engages in leasing, hedging or research and development services with us.

***Critical Accounting Policies and Estimates***

Our management's discussion and analysis of our financial condition and results of operations is based on our consolidated financial statements, which were prepared in accordance with US GAAP. While our significant accounting policies are more fully described in Note 2 to our consolidated financial statements, we believe the following accounting policies are the most critical to aid you in fully understanding and evaluating this management discussion and analysis.

***Going Concern***

Our financial statements have been prepared assuming that we will continue as a going concern. We have yet to generate revenues sufficient to maintain our operations, incurred a net loss of $208,477 for the three months ended June 30, 2025, have an accumulated deficit of $1,561,549 as of June 30, 2025, and expect to incur future additional losses. Our cash was $34,080 as of June 30, 2025, which is not adequate for the balance of our current fiscal year and additional financing is necessary to maintain our operations. These factors raise substantial doubt about our ability to continue as a going concern. Our capital requirements will depend on many factors in particular, the speed at which we seek to develop our business, the number of software products we seek to develop and our ability to generate revenues. In all likelihood we will remain dependent upon the efforts of our principal stockholders to provide the capital necessary to continue our business and fund our cash needs until we generate meaningful revenues. There can be no assurance that we will be able to raise the funds necessary to fund our operations until such time as we are generating positive cash flow. Our financial statements do not include any adjustments relating to the recoverability and classification of recorded assets, or the amounts and classifications of liabilities that might be necessary should the Company be unable to continue as a going concern.

***Basis of Presentations***

Our financial statements are prepared in accordance with US GAAP and the requirements of Regulation S-X promulgated by the Securities and Exchange Commission ("SEC").

***Use of Estimates***

In preparing financial statements in conformity with US GAAP, management makes estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the dates of the financial statements, as well as the reported amounts of revenues and expenses during the reporting period. Significant estimates, required by management, include the recoverability of long-lived assets, allowance for doubtful accounts, and the reserve for obsolete and slow-moving inventories. Actual results could differ from those estimates.

***Revenue Recognition***

The Company follows Accounting Standards Update ("ASU") 2014-09 (and related amendments subsequently issued in 2016), Revenue from Contracts with Customers (ASC 606). The core principle underlying FASB ASC 606 is that the Company will recognize revenue to represent the transfer of goods and services to customers in an amount that reflects the consideration to which the Company expects to be entitled in such exchange. This will require the Company identify contractual performance obligations and determine whether revenue should be recognized at a point in time or over time, based on when control of goods and services transfers to a customer. The Company's revenue streams are recognized when control of goods and services transfers to a customer.

FASB ASC Topic 606 requires use of a new five-step model to recognize revenue from customer contracts. The five-step model requires the Company (i) identify the contract with the customer, (ii) identify the performance obligations in the contract, (iii) determine the transaction price, including variable consideration to the extent that it is probable that a significant future reversal will not occur, (iv) allocate the transaction price to the respective performance obligations in the contract, and (v) recognize revenue when (or as) the Company satisfies each performance obligation.

The Company derives its revenues from product sales and professional service contracts with its customers, with revenues recognized upon delivery of services and products. Persuasive evidence of an arrangement is demonstrated via professional service contracts and invoices; and the service price to the customer is fixed upon acceptance of the professional services contract. The Company recognizes revenue when professional service is rendered to the customer and collectability of payment is reasonably assured. These revenues are recognized at a point in time after all performance obligations are satisfied. Revenue is recognized net of returns and value-added tax charged to customers.

***Recent Accounting Pronouncements***

On November 27, 2023, the FASB issued ASU 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures. ASU 2023-07 is designed to improve the reportable segment disclosure requirements, primarily through enhanced disclosures about significant segment expenses that are regularly provided to the CODM. All public entities will be required to report segment information in accordance with the new guidance starting in annual periods beginning after December 15, 2023, with early adoption permitted. The Group is currently evaluating the impact of adopting the standard and does not expect that the adoption of this guidance will have a material impact on its financial position, results of operations and cash flows.

In December 2023, the FASB issued ASU 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures. ASU 2023-09 expands existing income tax disclosures for rate reconciliations by requiring disclosure of certain specific categories and additional reconciling items that meet quantitative thresholds and expands disclosures for income taxes paid by requiring disaggregation by certain jurisdictions. ASU 2023-09 is effective for annual periods beginning after December 15, 2024. Early adoption is permitted. The Group is currently evaluating the impact of adopting the standard and does not expect that the adoption of this guidance will have a material impact on its financial position, results of operations and cash flows.

Other recent accounting pronouncements issued by the FASB, including its Emerging Issues Task Force, the American Institute of Certified Public Accountants, and the SEC did not or are not believed by management to have a material impact on the Company's present or future CFS.

**Item 4. Controls and Procedures.**

**Disclosure Controls and Procedures**

Management of our Company is responsible for maintaining disclosure controls and procedures that are designed to ensure that information required to be disclosed in the reports that we file or submit under the Securities Exchange Act of 1934 (the "Exchange Act") is recorded, processed, summarized and reported within the time periods specified in the Securities and Exchange Commission's rules and forms. In addition, the disclosure controls and procedures must ensure that such information is accumulated and communicated to our management, including our Chief Executive Officer and Chief Financial Officer, as appropriate, to allow timely decisions regarding required financial and other required disclosures.

An evaluation of the effectiveness of our disclosure controls and procedures (as defined in Rules 13(a)-15(e) and 15(d)-15(e) of the Exchange Act) at June 30, 2025 was carried out under the supervision and with the participation of our Chief Executive Officer and our Chief Financial Officer. Based on their evaluation of our disclosure controls and procedures, they concluded that at June 30, 2025, such disclosure controls and procedures were not effective. This was due to our limited resources, including the absence of a financial staff with accounting and financial expertise and deficiencies in the design or operation of our internal control over financial reporting that adversely affected our disclosure controls and that may be considered to be "material weaknesses."

We plan to designate individuals responsible for identifying reportable developments and to implement procedures designed to remediate the material weakness by focusing additional attention and resources in our internal accounting functions at such time as such actions can be properly supported by the financial results of our operations. However, there is no assurance as to when we will undertake to hire the personnel and implement the procedures necessary to remediate the material weaknesses in our disclosure controls and procedures and the material weakness will not be considered remediated until the applicable remedial controls operate for a sufficient period of time and management has concluded, through testing, that these controls are operating effectively.

**Changes in Internal Control over Financial Reporting**

There have not been any changes in our internal control over financial reporting, as such term is defined in Rules 13a-15(f) and 15d-15(f) under the Exchange Act, during our most recently completed fiscal quarter which is the subject of this report that have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.

**PART II – OTHER INFORMATION**

**Item 1. Legal Proceedings**

We are not currently party to any material legal or administrative proceedings and are not aware of any claim which might lead to a material legal claim or proceeding being commenced us in the foreseeable future.

**Item 1A. Risk Factors**

Reference is made to the risks and uncertainties disclosed in Item 1A ("<u>Risk Factors</u>") of our Annual Report on Form 10-K for the year ended September 30, 2024 (the "2024 Form 10-K"), which are incorporated by reference into this report. Prospective investors are encouraged to consider the risks described in the 2024 Form 10-K, Management's Discussion and Analysis of Financial Condition and Results of Operations contained in this report and other information publicly disclosed or contained in documents we file with the Securities and Exchange Commission before purchasing our securities.

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

Not Applicable.

**Item 3. Defaults Upon Senior Securities**

None.

**Item 6. Exhibits**

---

| | |
|:---|:---|
| **Exhibit**<br> **No.** | **Description** |
| [3.1](http://www.sec.gov/Archives/edgar/data/2016167/000175392624001179/g084309_ex3-1.htm) | [Articles of Incorporation (Incorporated by reference to Exhibit 3.1 of Form 10 filed July 1, 2024).](http://www.sec.gov/Archives/edgar/data/2016167/000175392624001179/g084309_ex3-1.htm) |
| [3.2](http://www.sec.gov/Archives/edgar/data/2016167/000175392624001698/g084479_ex3-8.htm) | [Certificate of Amendment to Certificate of Incorporation filed with the Secretary of State of Delaware on October 8, 2024 (incorporated by reference to Exhibit 3.8 to Report on Form 8-K of the Company dated October 8, 2024).](http://www.sec.gov/Archives/edgar/data/2016167/000175392624001698/g084479_ex3-8.htm) |
| [3.3](http://www.sec.gov/Archives/edgar/data/2016167/000175392624001179/g084309_ex3-2.htm) | [By-Laws (Incorporated by reference to Exhibit 3.2 of Form 10 filed July 1, 2024).](http://www.sec.gov/Archives/edgar/data/2016167/000175392624001179/g084309_ex3-2.htm) |
| [31.1\*](g084914_ex31-1.htm) | [Certification of Chief Executive Officer pursuant to Rule 13a-14 or Rule 15d-14 of Securities Exchange Act of 1934.](g084914_ex31-1.htm) |
| [31.2\*](g084914_ex31-2.htm) | [Certification of Chief Financial Officer pursuant to Rule 13a-14 or Rule 15d-14 of Securities Exchange Act of 1934.](g084914_ex31-2.htm) |
| [32.1\*\*](g084914_ex32-1.htm) | [Certification of Chief Executive Officer pursuant to Section 906 of Sarbanes-Oxley Act of 2002 (18 U.S.C. Section 1350).](g084914_ex32-1.htm) |
| [32.2\*\*](g084914_ex32-2.htm) | [Certification of Chief Financial Officer pursuant to Section 906 of Sarbanes-Oxley Act of 2002 (18 U.S.C. Section 1350).](g084914_ex32-2.htm) |
| 101.INS | Inline XBRL Instance Document |
| 101.SCH | Inline XBRL Taxonomy Extension Schema |
| 101.CAL | Inline XBRL Taxonomy Extension Calculation |
| 101.DEF | Inline XBRL Taxonomy Extension Definition |
| 101.LAB | Inline XBRL Taxonomy Extension Label |
| 101.PRE | Inline XBRL Taxonomy Extension Presentation |
| 104 | Cover Page Interactive Data File (embedded within the Inline XBRL document) |

---

\*Filed herewith

\*\*Furnished herewith

**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.

---

| | | |
|:---|:---|:---|
|  | **TRANSIT PRO TECH INC.** | **TRANSIT PRO TECH INC.** |
| Dated: August 14, 2025 | By: | */S/ Weihong Du* |
|  |  | Weihong Du |
|  |  | Chief Executive Officer |

---

## Exhibit 31.1

**Exhibit 31.1**

CERTIFICATION OF PRINCIPAL EXECUTIVE OFFICER<br> PURSUANT TO RULE 13a-14(a) UNDER THE EXCHANGE ACT

I, Weihong Du, certify that:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1. I have reviewed this quarterly report on Form 10-Q of Transit Pro Tech Inc.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3. Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;4. The registrant's other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;a) Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;b) Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;c) Evaluated the effectiveness of the registrant's disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;d) Disclosed in this report any change in the registrant's internal control over financial reporting that occurred during the registrant's most recent fiscal quarter (the registrant's fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant's internal control over financial reporting.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5. The registrant's other certifying officer and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant's auditors and the audit committee of registrant's board of directors (or persons performing the equivalent functions):

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;a) All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant's ability to record, process, summarize and report financial information; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;b) Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant's internal control over financial reporting.

---

| |
|:---|
| Dated: August 14, 2025 |
| */s/ Weihong Du* |
| Weihong Du |
| Chief Executive Officer (Principal Executive Officer) |

---

## Exhibit 31.2

**Exhibit 31.2**

CERTIFICATION OF PRINCIPAL FINANCIAL OFFICER<br> PURSUANT TO RULE 13a-14(a) UNDER THE EXCHANGE ACT

I, Li'ou Xie, certify that:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1. I have reviewed this quarterly report on Form 10-Q of Transit Pro Tech Inc.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3. Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;4. The registrant's other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;a) Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;b) Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;c) Evaluated the effectiveness of the registrant's disclosure controls and procedures and presented in this report my conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;d) Disclosed in this report any change in the registrant's internal control over financial reporting that occurred during the registrant's most recent fiscal quarter (the registrant's fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant's internal control over financial reporting.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5. The registrant's other certifying officer and I have disclosed, based on my most recent evaluation of internal control over financial reporting, to the registrant's auditors and the audit committee of registrant's board of directors (or persons performing the equivalent functions):

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;a) All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant's ability to record, process, summarize and report financial information; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;b) Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant's internal control over financial reporting.

---

| |
|:---|
| Dated: August 14, 2025 |
| */s/ Li'ou Xie* |
| Li'ou Xie |
| Chief Financial Officer (Principal Financial Officer) |

---

## Exhibit 32.1

**Exhibit 32.1**

CERTIFICATION OF PRINCIPAL EXECUTIVE OFFICER<br> PURSUANT TO<br> SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002<br> (18 U.S.C. SECTION 1350)

In connection with the Quarterly Report of Transit Pro Tech Inc., a Delaware corporation (the "Company"), on Form 10-Q for the period ended June 30, 2025, as filed with the Securities and Exchange Commission (the "Report"), Weihong Du, Chief Executive Officer of the Company, does hereby certify, pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 (18 U.S.C. ss. 1350), that:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1) The Report fully complies with the requirements of section 13(a) or 15(d) of the Securities Exchange Act of 1934; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2) The information contained in the Report fairly presents, in all material respects, the financial condition and result of operations of the Company.

Dated: August 14, 2025

---

| |
|:---|
| */s/ Weihong Du* |
| Weihong Du |
| Chief Executive Officer (Principal Executive Officer) |

---

[A signed original of this written statement required by Section 906 has been provided to the Company and will be retained by the Company and furnished to the Securities and Exchange Commission or its staff upon request.]

## Exhibit 32.2

**Exhibit 32.2**

CERTIFICATION OF PRINCIPAL FINANCIAL OFFICER<br> PURSUANT TO<br> SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002<br> (18 U.S.C. SECTION 1350)

In connection with the Quarterly Report of Transit Pro Tech Inc., a Delaware corporation (the "Company"), on Form 10-Q for the period ended June 30, 2025, as filed with the Securities and Exchange Commission (the "Report"), Li'ou Xie, Chief Financial Officer of the Company, does hereby certify, pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 (18 U.S.C. ss. 1350), that:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1) The Report fully complies with the requirements of section 13(a) or 15(d) of the Securities Exchange Act of 1934; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2) The information contained in the Report fairly presents, in all material respects, the financial condition and result of operations of the Company.

Dated: August 14, 2025

---

| |
|:---|
| */s/ Li'ou Xie* |
| Li'ou Xie<br> Chief Financial Officer (Principal Financial Officer) |

---

[A signed original of this written statement required by Section 906 has been provided to the Company and will be retained by the Company. and furnished to the Securities and Exchange Commission or its staff upon request.]