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Addentax(ATXG) - 2024 Q4 - Annual Report
ATXGAddentax(ATXG)2024-07-15 20:06

Business Operations - Addentax Group Corp. operates primarily through its wholly owned subsidiary, Shenzhen Qianhai Yingxi Industrial Chain Service Co., Ltd., and does not directly own any substantive business operations in China[261]. - The company’s garment manufacturing segment aims to expand its customer base and improve profit, focusing on exceptional quality and timely delivery[270]. - As of March 31, 2024, the logistics services segment provides services to over 44 cities across approximately 10 provinces and 2 municipalities in China, with plans to develop 20 additional logistics routes[270]. - The property management and subleasing segment aims to integrate resources in shopping malls and develop e-commerce bases to increase store value, following the acquisition of Dongguan Hongxiang Commercial Co., Ltd. in September 2023[268]. Financial Performance - Total revenue for the year ended March 31, 2024, decreased by approximately 2.8million,or35.12.8 million, or 35.1%, compared to the previous year, primarily due to a decline in the garment manufacturing business[293]. - Revenue from the logistics services business contributed approximately 4.3 million, or 84.3%, of total revenue for the year ended March 31, 2024, down from 4.6million,or58.24.6 million, or 58.2%, in 2023[294]. - Revenue generated from property management and subleasing business was approximately 0.6 million, or 11.3%, of total revenue for the year ended March 31, 2024, down from 3.1million,or39.03.1 million, or 39.0%, in 2023[294]. - Net income for the year ended March 31, 2024, was a loss of 3,109,418, compared to a net income of 1,319,657in2023,representingadecreaseof1,319,657 in 2023, representing a decrease of 4,429,075 or 335.6%[291]. - Gross profit for the year ended March 31, 2024 was approximately 1.1million,adecreaseof39.41.1 million, a decrease of 39.4% compared to 1.8 million in 2023[304]. Cost and Expenses - Cost of revenue for the year ended March 31, 2024, was 4,038,668,anincreaseof33.84,038,668, an increase of 33.8% compared to 6,103,110 in 2023[296]. - The cost of revenue for property management and subleasing business was 0.5million,approximately81.40.5 million, approximately 81.4% of total revenue for the segment in 2024, compared to 2.4 million, or 78.9%, in 2023[300]. - Selling expenses for property management and subleasing business were approximately 84.0millionfortheyearendedMarch31,2024,comparedto84.0 million for the year ended March 31, 2024, compared to 78.8 million in 2023, reflecting an increase of 6.5%[305]. - General and administrative expenses in the logistics services segment decreased to approximately 767.0millionin2024from767.0 million in 2024 from 832.7 million in 2023, a decrease of 7.8%[307]. Operational Challenges - The company has experienced continued pricing pressure due to economic uncertainty in China, which may negatively impact sales growth and operating margins[275]. - Loss from operations increased to approximately 1.1millionfortheyearendedMarch31,2024,comparedtoalossof1.1 million for the year ended March 31, 2024, compared to a loss of 0.5 million in 2023, representing a 144.4% increase[304]. - Subcontracting fees for logistics services increased to approximately 1.5millionfortheyearendedMarch31,2024,from1.5 million for the year ended March 31, 2024, from 1.1 million in 2023, representing an increase of approximately 33.0%[299]. Cash Flow and Assets - Cash on hand as of March 31, 2024 was approximately 0.8million,withtotalcurrentassetsofapproximately0.8 million, with total current assets of approximately 29.2 million and current liabilities of approximately 4.6million[317].Netcashusedinoperatingactivitiesdecreasedbyapproximately4.6 million[317]. - Net cash used in operating activities decreased by approximately 1.1 million to 411,473in2024from411,473 in 2024 from 1.6 million in 2023[315]. - Net cash provided by investing activities was approximately 90,731in2024,asignificantrecoveryfromcashusedof90,731 in 2024, a significant recovery from cash used of 21.2 million in 2023[316]. Revenue Recognition - The company’s revenue is recognized when a customer obtains control of promised goods or services, reflecting the consideration expected to be received[279]. - For new customers, the company typically requires orders to be backed by advances or deposits, while established customers may have payment terms of 30 to 180 days[272]. Segment Performance - Gross profit for the garment manufacturing business was approximately 63,544fortheyearendedMarch31,2024,withagrossprofitratioof27.763,544 for the year ended March 31, 2024, with a gross profit ratio of 27.7%, compared to approximately 0.2 million and 25.5% in 2023[302]. - Gross profit for the logistics services business was approximately 947,038fortheyearendedMarch31,2024,withagrossprofitratioof21.8947,038 for the year ended March 31, 2024, with a gross profit ratio of 21.8%, down from approximately 1.1 million and 24.2% in 2023[302]. - Fuel, toll, and other costs for logistics business were approximately 1.9millionfortheyearendedMarch31,2024,downfrom1.9 million for the year ended March 31, 2024, down from 2.4 million in 2023, accounting for 43.3% of total service revenue[299]. - Income tax expense for the year ended March 31, 2024 was 11,605,downfrom11,605, down from 22,143 in 2023, reflecting a decrease of 47.5%[310].