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Unaudited Pro Forma Financial Information
 12 Months Ended
Sep. 30, 2024
Unaudited Pro Forma Financial Information [Abstract]  
Unaudited Pro Forma Financial Information

(15) Unaudited Pro Forma Financial Information

 

The following unaudited pro forma financial information is based upon the subsequent transactions disclosed in Note 14 There were no effects on the Company’s revenue and comprehensive income for the year ended September 30, 2024.

 

CREATIVE GLOBAL TECHNOLOGY HOLDINGS LIMITED
PROFORMA CONSOLIDATED BALANCE SHEET

 

   September 30, 2024 
   (Unaudited) 
   Consolidated Balance Sheet   Proforma Adjustments   Notes  Proforma Balance Sheet 
Cash  $443,322   $4,882,500    (a)(c)  $5,325,822 
Current assets   14,871,931    -       14,871,931 
Total current assets   15,315,253    4,882,500       20,197,753 
                   
Property, plant and equipment, net   26,568    -       26,568 
Right-of-use assets, net   123,446    -       123,446 
Other   854,684    (854,684)  (b)   - 
Total Assets  $16,319,951   $4,027,816      $20,347,767 
                   
Current liabilities  $2,840,810   $-      $2,840,810 
Non-current liabilities   18,925    -       18,925 
Total Liabilities   2,859,735    -       2,859,735 
                   
Ordinary shares: USD $0.001 par value per share, 500,000,000 authorized; 20,000,000 shares issued and outstanding   20,000    1,438   (a)   21,438 
Additional paid-in capital   -    4,026,379   (b)(c)   4,026,379 
Accumulated other comprehensive loss   (15,584)   -       (15,584)
Retained earnings   13,455,800    -       13,455,800 
Total shareholders’ equity   13,460,216    4,027,816       17,488,032 
Total Liabilities and Shareholders’ Equity  $16,319,951   $4,027,816      $20,347,767 

 

Notes to Proforma Consolidated Balance Sheet

 

(a)Additional shares issued $5,750,000.

 

(b)Deferred offering costs deducted from the proceeds of an offering.

 

(c)Underwriting Discount and Expenses $867,500.

 

   Year Ended September 30, 2023 
   As
Reported		   Pro Forma
Adjustment		   Pro Forma 
Net Income(d)  $4,282,368   $-   $4,282,368 
Weighted average number of ordinary shares used in computing net income per share basic and diluted(a)   20,000,000    1,437,500    21,437,500 
Net income per share attributable to ordinary shareholders basic and diluted   0.21    -    0.20 

 

Notes to Proforma Consolidated Statements of Operations

 

(a)Additional shares issued.

 

(d)There are no effects on total revenue and net income.