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Condensed Consolidated Statements of Cash Flows (Unaudited)
6 Months Ended
Mar. 31, 2025
USD ($)
Mar. 31, 2025
CNY (¥)
Mar. 31, 2024
CNY (¥)
CASH FLOWS FROM OPERATING ACTIVITIES      
Net income $ 1,593,929 ¥ 11,566,664 ¥ 8,887,338
Adjustments to reconcile net income to net cash provided by (used in) operating activities:      
Depreciation of property, plant and equipment 981 7,117 17,690
Amortization of the right-of-use assets 13,092 95,003 90,695
Provision of allowance for doubtful accounts 12,994 94,292 280,208
Provision of allowance for contract assets 42,992 311,983 95,174
Changes in operating assets and liabilities      
Accounts receivable (616,533) (4,473,997) (986,247)
Other receivable (11,095) (80,510) (97,484)
Prepaid expenses and other current assets (104,615) (759,161) 644,397
Contract assets (2,875,421) (20,866,070) 7,890,313
Amount due from related parties 96,328 699,026 20,841,246
Deferred tax assets (8,569) (62,182) (56,182)
Non-current assets 65,688 476,681 (472,905)
Accounts payable (650,536) (4,720,741) 11,417,068
Accrued expenses and other current liabilities 2,316,630 16,811,087 1,441,732
Income tax payable 258,457 1,875,544 1,990,524
Contract liabilities 286,814 2,081,323 (5,492,726)
Amount due to related parties (1,906,669) (13,836,127) 15,070,141
Lease liabilities (13,092) (95,003) (90,695)
Other Current liabilities 363,539 2,638,092 119,707
Net cash provided by (used in) operating activities (1,135,086) (8,236,979) 61,589,994
CASH FLOWS FROM INVESTING ACTIVITIES      
Acquisition of Julong Online (59,098,500)
Net cash (used in) investing activities (59,098,500)
CASH FLOWS FROM FINANCING ACTIVITIES      
Repayment of short-term borrowing 1,378,037 10,000,000 (10,000,000)
Payment of deferred offering costs (161,112) (1,169,139) (4,835,479)
Net cash (used in) provided by financing activities 1,216,925 8,830,861 (14,835,479)
Net (decrease) increase in cash, cash equivalents and restricted cash 81,839 593,882 (12,343,985)
Cash, cash equivalents and restricted cash at beginning of the period 2,862,476 20,772,130 25,614,931
Cash, cash equivalents and restricted cash at end of the period 2,944,315 21,366,012 13,270,946
Supplemental disclosure of cash flow information      
- Income taxes (refund) (9,485) (68,832) (17,571)
- Interest paid $ 716 ¥ 5,193 ¥ 9,000