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Addentax(ATXG) - 2025 Q2 - Quarterly Report
ATXGAddentax(ATXG)2024-11-14 11:05

Company Operations - Addentax Group Corp. operates primarily through its wholly owned subsidiary in China, Shenzhen Qianhai Yingxi Industrial Chain Service Co., Ltd., and has ceased operations in epidemic prevention supplies as of Q1 2023[79] - The company dissolved Shenzhen Yingxi Tongda Logistic Co., Ltd. in April 2024 and is in the process of dissolving another subsidiary, ZHJ[87] Business Segments - The garment manufacturing segment aims to expand its customer base and improve profit, leveraging high-quality standards and timely delivery[87] - The logistics services segment currently covers 44 cities across 10 provinces and 2 municipalities in China, with plans to develop 20 additional logistics routes by the end of 2024[88] - The property management and subleasing segment provides approximately 56,238 square meters of floor space and 1,300 shop spaces to clients, focusing on integrating resources in shopping malls and e-commerce[86] Financial Performance - Total revenue for the three months ended September 30, 2024, was 1,341,478,aslightincreaseof0.51,341,478, a slight increase of 0.5% compared to 1,335,314 for the same period in 2023[109] - Gross profit for the three months ended September 30, 2024, was 328,641,representingagrossmarginof24.5328,641, representing a gross margin of 24.5%, down from 30.2% in 2023, a decrease of 18.4%[109] - The logistics services business generated approximately 964,429 in revenue for the three months ended September 30, 2024, a decrease of 18.7% from 1,186,033in2023[115]Revenuefromthegarmentmanufacturingbusinesswasapproximately1,186,033 in 2023[115] - Revenue from the garment manufacturing business was approximately 148,470 for the three months ended September 30, 2024, an increase of 62.8% compared to 91,218in2023[115]NetlossforthethreemonthsendedSeptember30,2024,was91,218 in 2023[115] - Net loss for the three months ended September 30, 2024, was 721,532, a significant decrease from a net income of 1,362,400in2023,representingachangeof153.01,362,400 in 2023, representing a change of 153.0%[109] - Total revenue for the six months ended September 30, 2024 decreased by approximately 195,309, or 8.2%, to 2,192,511comparedto2,192,511 compared to 2,387,820 for the same period in 2023[138] - Net loss for the six months ended September 30, 2024, was approximately 1.9million,comparedtoanetlossof1.9 million, compared to a net loss of 1.4 million for the same period in 2023, with basic and diluted earnings per share of (0.36)and(0.36) and (0.37), respectively[165] Cost and Expenses - The cost of revenue for property management and subleasing was 371,019,whichaccountedfor162.3371,019, which accounted for 162.3% of total revenue for this segment in the three months ended September 30, 2024, compared to 7.9% in 2023[123] - Raw material costs for the garment manufacturing business were approximately 58.8% of total revenue in 2024, compared to 28.9% in 2023, indicating increased costs due to higher orders[116] - Labor costs for the garment manufacturing business decreased to 24.5% of total revenue in 2024 from 50.9% in 2023, attributed to increased revenue levels[117] - General and administrative expenses in the logistics services segment for the three months ended September 30, 2024 were approximately 223,375, an increase from 160,700forthesameperiodin2023[129]Thecompanyincurredtotalgeneralandadministrativeexpensesofapproximately160,700 for the same period in 2023[129] - The company incurred total general and administrative expenses of approximately 1.1 million for the six months ended September 30, 2024, a decrease of approximately 4.2% from 1.2millionin2023[160]CashFlowandAssetsNetcashprovidedbyoperatingactivitieswasapproximately1.2 million in 2023[160] Cash Flow and Assets - Net cash provided by operating activities was approximately 0.5 million for the six months ended September 30, 2024, compared to net cash used of 1.6millionin2023,anincreaseofapproximately1.6 million in 2023, an increase of approximately 2.1 million[167] - As of September 30, 2024, the company had cash on hand of approximately 0.8million,totalcurrentassetsofapproximately0.8 million, total current assets of approximately 28.3 million, and current liabilities of approximately $2.5 million[170] Internal Controls and Compliance - The company plans to hire an Internal Finance Manager with relevant U.S. GAAP and SEC reporting experience to strengthen internal controls[177] - An overall assessment of current finance and accounting resources will be conducted, with additional accounting members hired as needed[177] - The accounting department structure will be streamlined, and continuous internal training on U.S. GAAP and SEC reporting will be provided[177] - The company will participate in regular training and seminars by professional services firms to stay updated on U.S. GAAP/SEC reporting requirements[177] - An external consulting firm will be engaged to assist in implementing Sarbanes-Oxley 404 internal controls compliance and establishing an internal audit function[177] - There were no changes in the company's internal control over financial reporting that materially affected its effectiveness during the reporting period[179] Legal Matters - The company is not currently involved in any legal proceedings that would materially adversely affect its business or financial condition[181] Market Conditions - Economic uncertainty in China has increased clients' sensitivity to costs, leading to continued pricing pressure, although it has not yet impacted the timeliness of receivable collections[92] - The logistics services business is more vulnerable to shipping delays during the Chinese New Year due to traffic and port congestion[90]