Press Release: Helport AI Reports Fiscal Year 2025 Financial Results

Dow Jones
Nov 18

Fiscal Year 2025 Revenue increases 18% Year over Year to $34.9 Million

Strong Enterprise AI Adoption Across Industry Sectors and Global Expansion Fueled by Leading AI-Powered Software

SINGAPORE and SAN DIEGO, Nov. 18, 2025 (GLOBE NEWSWIRE) -- Helport AI Limited (NASDAQ: HPAI) ("We," "Helport AI," or the "Company"), an artificial intelligence ("AI") technology company serving enterprise clients with intelligent customer communication software and services, today announced financial results for its fiscal year ended June 30, 2025.

Fiscal Year 2025 Highlights:

   -- Average monthly subscribed seats were 40,935 for the fiscal year ended 
      June 30, 2025, representing an increase of 41.49% % from 28,932 in the 
      fiscal year ended June 30, 2024. 
 
   -- Revenue for the fiscal year ended June 30, 2025, was $34.9 million, 
      representing an increase of 17.9% from $29.6 million in the fiscal year 
      ended June 30, 2024, driven by increased enterprise adoption of AI-driven 
      solutions. 
 
   -- Gross profit for fiscal year ended June 30, 2025 was $19.1 million, 
      representing an increase of 3.0% from $18.6 million in the fiscal year 
      ended June 30, 2024, as a result of continued investment in AI 
      infrastructure and product innovation. 
 
   -- Net income was $1.9 million for fiscal year ended June 30, 2025, compared 
      to $7.4 million in fiscal year ended June 30, 2024, representing a 
      decrease of 74.8%, primarily due to increased investments in 
      international expansion, research and development (R&D), and general and 
      administrative expenses associated with operating as a public company. 
 
   -- Net cash provided by operating activities was $9.1 million for the fiscal 
      year ended June 30, 2025, which is intended to be used in part to support 
      business expansion and strategic initiatives. 
 
   -- As of June 30, 2025, there were 37,430,968 ordinary shares and 18,844,987 
      warrants issued and outstanding of the Company. 

Second Half of Fiscal Year 2025 & Subsequent Operational Highlights

Partnerships

   -- The Company's U.S. mortgage business has grown with 15 new enterprise 
      customers since June 30, 2025, all of whom are using the AI+business 
      process outsourcing ("BPO") model, whereby AI-enabled contact center 
      agents deliver outbound sales calls. 
 
   -- A new commercial partnership with Best Life & Co., a cloud-based real 
      estate brokerage firm in Michigan, has been announced to deploy Helport 
      AI's AI-powered sales platform across its mortgage operations. 
 
   -- Expanded partnership with Atome, one of Southeast Asia's leading digital 
      finance platforms, after delivering strong results using Helport AI's 
      AI+BPO model. 

Technology & Launch Updates

   -- Unveiled "HyperX," a digital agent platform that transforms enterprise 
      knowledge into action. Trained on companies' proprietary data, HyperX 
      enables one-click deployment of expert AI agents capable of understanding 
      complex operations, executing tasks, and interacting with users across 
      digital environments. 
 
   -- Launched AI+BPO service offering, combining turn-key, in-house AI 
      technology paired with contact center agents, aimed to accelerate new 
      customer acquisition and enable proof of concept. This integrated 
      software-and-services model is expected to drive revenue growth across 
      international markets. 
 
   -- Launched "HelportGo", the Company's flagship mobile application designed 
      to improve productivity for on-the-go professionals. Extending 
      enterprise-grade AI capabilities directly to individual users on demand, 
      HelportGo aims to offer immediate, transformative call assistance to 
      facilitate conversion of conversations into structured, actionable 
      business intelligence. 
 
   -- Introduced "Helport Remote", a workforce monitoring and management tool 
      designed to support the evolving needs of remote contact centers. 
      Engineered specifically for large-scale, multinational contact center 
      operations, Helport Remote aims to empower management teams to achieve 
      greater visibility, control, and efficiency in an increasingly 
      decentralized workforce environment. 
 
   -- Launched the specialized version of AI-powered software tailored for the 
      consumer financing industry, a step forward in Helport AI's mission to 
      transform financial services through automation, real-time intelligence, 
      and regulatory compliance. 
 
   -- Launched the latest upgraded version of "Helport AI Insurance Edition", 
      an AI-powered solution designed specifically for the insurance sector. 

Operational Updates

   -- Opened new offices in Mexico, Bolivia, Indonesia, and Thailand to serve 
      demand from current customers in these regions. 
 
   -- Opened new office in the Philippines in January 2025, establishing a 
      "Global Center of Excellence" to drive AI operations and service 
      offerings in the BPO industry. 
 
   -- The Philippines office now employs approximately 265 personnel, including 
      200 billable AI-enabled agents in debt collection and 46 in mortgage 
      accounts as part of the Company's AI+BPO operations. 
 
   -- Appointed Hiu-Yu "Vanessa" Chan as chief commercial officer ("CCO") of 
      the Company, an experienced executive who previously worked for Google 
      LLC and ServiceNow, Inc., to lead commercial expansion, strategic 
      partnerships, and revenue acceleration initiatives in North America. 
 
   -- Appointed Di Shen, the secretary of the Company, to serve as the interim 
      Chief Financial Officer and a Director of the Company. 

Outlook for First Half Fiscal Year 2026 & Beyond

   -- Revenue Growth: Accelerating revenue materialization from a robust 
      pipeline of customers in the Company's core sectors of BPO contact 
      centers, mortgage sales, insurance, and consumer financing. Undertaking 
      further expansion in the U.S. and Southeast Asia through enterprise 
      partnerships and focused execution in these core industries. 
 
   -- Profitability & Cost Optimization: Improving AI training efficiency and 
      cloud infrastructure to enhance margins over time. 
 
   -- AI+BPO Monetization: Expanding in-house AI + human service delivery model 
      to facilitate new customer acquisition and accelerate revenue 
      realization. Leveraging this software plus service offering to scale user 
      base and revenue generation across global markets. 
 
   -- Continued R&D Innovation: Investing in AI capabilities, including HyperX 
      optimization, multilingual automation, and industry-specific 
      integrations. 

Management Commentary

"Fiscal year 2025 delivered revenue growth of 17.9% on continued enterprise adoption of AI-powered software in verticals including BPO contact centers, consumer financing, and mortgage sales," said Guanghai Li, chief executive officer of Helport AI. "To support this growth, we continued to make investments in mobile applications, technology improvements, industry-tailored software and cloud infrastructure. We also increased R&D, as well as the build-out of our sales and marketing teams as part of our international expansion. Although these critical initiatives to scale our platform and expand into new markets temporarily impacted gross margins and profitability, we continued to maintain profitability during the year. Our AI-powered customer contact software platform is now transforming how a wide variety of enterprises are engaging with their customers by addressing communication challenges and automating workflows."

"Partnerships with enterprise customers grew substantially in 2025, specifically in North America and Southeast Asia. In the U.S., a new commercial partnership with Best Life & Co. is transforming the mortgage value chain through automation, intelligence, and scale. By combining Best Life & Co.'s outbound sales teams with Helport AI's AI-enabled remote agents, the partnership has already shown positive results -- pre-approved loan applications have doubled since rollout began in July, resulting in more leads for Best Life's loan officers."

"In the Philippines, we partnered with Atome in May 2025, launching AI-enabled support teams to train and onboard Atome contact center agents. By June, one Helport AI team was already showing standout performance, achieving strong results within just a month. By July, Helport teams continued to perform exceptionally well in Atome's regional scorecards, reflecting the growing strength of the partnership. Our discussion are ongoing to explore potential expansion of this program with Atome.

"On the technology front, the second half of fiscal year 2025 delivered multiple new products and updates. Our new HelportGo mobile app brings enterprise-grade AI call assistance directly to mobile professionals, delivering a comprehensive suite of AI-driven client services and customer relationship management features. HelportGo includes purpose-built, plug-and-play templates, each tailored to verticals such as real estate, insurance, and financial services."

"We also launched updated versions of our AI-powered software tailored for the consumer financing, mortgage, and insurance industries. These updates demonstrate our ability to provide smart, domain-specific AI applications for our growing customer base across multiple industry sectors."

"Operationally, we maintained our focus on strategic investments in both our team and infrastructure, enhancing our capabilities and extending our global presence. In addition to expanding our offices in the Philippines and the U.S., we opened new offices in Mexico, Bolivia, Indonesia, and Thailand to serve demand from current customers in these regions. We also welcomed Hiu-Yu "Vanessa" Chan as the Company's COO. Vanessa brings over 23 years of enterprise leadership experience across AI, SaaS, and strategic expansion, having held senior roles at Google Cloud, SAP, ServiceNow, and McKinsey. As CCO, she is leading commercial expansion and revenue acceleration initiatives across North America. In addition, we appointed the secretary of the Company, Di Shen, as our interim Chief Financial Officer and also as a Director of the Company."

"Looking ahead to the fiscal year ending June 30, 2026, we are leveraging our technology platform to focus on accelerating revenue growth and improving profitability. We are expanding our presence in high-growth markets including North America and Southeast Asia. Customer successes across the consumer financing and mortgage sectors highlight how we are customizing our AI-driven solutions to meet specific industry needs and driving greater adoption among small and medium sized businesses in the financial services sector. Moving forward, we remain committed to investing in R&D and developing next-generation, enterprise AI products that further distinguish Helport AI in the marketplace. At the same time, we are sharpening our focus on cost optimization as we endeavor to reduce AI training expenses, streamline cloud infrastructure, and enhance unit economics across deployments to strengthen profitability and deliver sustained, long-term value for our shareholders," concluded Li.

Financial Review for the Fiscal Year Ended June 30, 2025

Revenue

Our revenues increased by approximately US$5.28 million, or 17.86%, from US$29.58 million for the fiscal year ended June 30, 2024 to US$34.86 million for the fiscal year ended June 30, 2025.

Revenues from AI service increased by approximately US$5.07 million, or 17.14%, from US$29.58 million for the fiscal year ended June 30, 2024 to US$34.64 million for the fiscal year ended June 30, 2025. Since January 2025, we have refined our settlement terms, in which the basis for settlement has been revised from subscribed seats to subscribed users, with a corresponding adjustment to the unit sales price. The revenue growth was primarily driven by the expansion of our core customer base: six key customers recorded positive growth in user numbers, with two top-tier customers achieving a growth rate exceeding 50%. The increase in average monthly subscribed users was driven by (i) our efforts in optimization and development in our service offerings and software platform, (ii) our abilities to improve overall cost performance for customers in their business management process, and (iii) the growing demand for AI software in the professional technology services market. During 2025, we entered the U.S. market and secured several customers, demonstrating initial business traction and expansion potential.

Since January 2025, we further expanded our service portfolio in the launch of our AI+BPO service and for the fiscal year ended June 30, 2025, revenue generated from AI+BPO service was US$212,604.

Cost of Revenue

Our cost of revenues increased by approximately US$4.73 million, or 43.05%, from US$11.00 million for the fiscal year ended June 30, 2024 to US$15.73 million for the fiscal year ended June 30, 2025.

Cost of revenues related to AI services increased by approximately US$4.55 million, or 41.34%, from US$11.00 million for the fiscal year ended June 30, 2024 to US$15.54 million for the fiscal year ended June 30, 2025, mainly due to the corresponding rise in outsourced operation costs as revenue increased. The growth rate of cost of revenue is proportionally higher than that of revenue, primarily driven by the increased amortization of software, a fixed cost, resulting from our higher investments in software to serve new markets and application scenarios. These investments are expected to enable us to enhance our product and service offerings with differentiated, competitive technology - particularly through the development of industry-specific application scenarios. These tailored solutions are essential for entering new sectors, such as insurance, mortgage sales, and government services, as well as for localizing our platform to meet the regulatory and operational demands of new geographic regions like North America and Southeast Asia.

Cost of revenues related to AI+BPO services were US$187,436 and nil for the fiscal years ended June 30, 2025 and 2024.

Gross Profit

As a result of the foregoing, we recorded a gross profit of US$19.12 million and US$18.58 million for the fiscal years ended June 30, 2025 and 2024, respectively. This reduction of gross profit margin from 62.81% to 54.87% was the result of the aforementioned elevated amortization costs from software and increased outsourcing operation fees, which we believe are necessary for our future growth and profitability.

Selling and Marketing Expenses

Our selling expenses increased from US$97,984 for the fiscal year ended June 30, 2024 to US$1.15 million for the fiscal year ended June 30, 2025, which was mainly due to (i) an increase of payroll expenses of US$0.74 million, primarily driven by the establishment and ramp-up of dedicated sales and marketing teams in our U.S. subsidiary and Philippines office; and (ii) an increase of share-based compensation expense of US$0.18 million, resulting from share grants under the Company's 2024 Equity Incentive Plan. The U.S. team expansion is part of our broader international growth strategy, aimed at strengthening our presence in North America--a key strategic market. As part of this effort, we expanded our U.S. office presence, increasing headcount to support go-to-market execution, client onboarding, business development, and marketing in the region. In February 2024, we established the U.S. team, and by June 2025, it had expanded to 27 staff, among whom, 11 were engaged in selling and marketing activities.

General and Administrative Expenses

Our general and administrative expenses increased by 78.89% from US$4.98 million for the fiscal year ended June 30, 2024 to US$8.91 million for the fiscal year ended June 30, 2025, which was primarily attributable to (i) an increase of US$1.74 million in professional service fees such as advisory fees, audit fees and legal fees associated with the closing of the business combination in August, 2024, (ii) an increase of US$0.53 million in payroll expenses resulting from the expansion of the management team's headcount, (iii) an increase of US$0.5 million in withholding tax incurred from 10% withholding tax on AI services provided to our customers in China, (iv) an increase of share-based compensation expense of US$0.40 million to award the core employee and executives, as well as certain strategic external consultants, and (v) an increase of US$0.40 million in insurance expenses.

R&D Expenses

Our R&D expenses increased by US$2.01 million from US$4.30 million for the fiscal year ended June 30, 2024 to US$6.32 million for the fiscal year ended June 30, 2025. The increase was attributable to (i) an increase of US$3.59 million in product development fees, allowing us to better differentiate and diversify our product and services offerings with competitive technologies, especially as they relate to the development of industry-specific application scenarios, and (ii) an increase of US$0.81 million in technology service consulting fees for further improvement in our system development and platform optimization, and offset by a decrease of US$2.58 million in AI training service fees, as the AI model development during the fiscal year ended June 30, 2024 had already met short-term application scenarios, thereby reducing the related service fees.

Financial Expenses, net

Our financial expenses, net decreased from US$0.23 million in financial expenses, net for the fiscal year ended June 30, 2024 to US$0.11 million for the fiscal year ended June 30, 2025, which was primarily attributable to a decrease of US$0.07 million in interest expenses accrued for convertible promissory notes, which were automatically converted into the ordinary shares of the Company on August 2, 2024, and a decrease of US$0.06 million in foreign exchange gain.

Income Tax Expenses

As a result of our operating income position for the fiscal years ended June 30, 2025 and 2024, we incurred income tax expenses of US$0.54 million and US$1.60 million for the fiscal years ended June 30, 2025 and 2024, respectively.

Net Income

As a result of the foregoing, our net income decreased by US$5.51 million from US$7.37 million for the fiscal year ended June 30, 2024 to US$1.86 million for the fiscal year ended June 30, 2025.

Liquidity and Capital Resources

We had a cash balance of US$152,051 and US$2,581,086 as of June 30, 2025 and June 30, 2024, respectively. Our working capital was approximately US$4.68 million and US$10.63 million as of June 30, 2025 and June 30, 2024, respectively. We usually grant our customers a credit term between 180 days and 365 days in payment arrangements. Our days sales outstanding was 234 days, 221 days and 244 days, for the fiscal years ended June 30, 2025, 2024 and 2023, respectively, which remained stable in the past three years.

About Helport AI

Helport AI (NASDAQ: HPAI) is a global technology company serving enterprise clients with intelligent customer communication software and services. Its flagship product, "AI Assist", acts as a real-time co-pilot for customer contact teams, delivering smart guidance and tools to drive sales, improve engagement, and reduce costs. The Company's mission is to empower everyone to work like an expert -- using AI to elevate, not replace, human capability. Learn more at www.helport.ai.

Forward-Looking Statements

Certain statements in this announcement are forward-looking, including, but not limited to, Helport AI's business strategies, expansion plans, and anticipated results. These statements involve risks and uncertainties based on current expectations and projections. Investors can identify these forward-looking statements by words or phrases such as "approximates," "believes," "hopes," "expects," "anticipates," "estimates," "projects," "intends," "plans," "will," "would," "should," "could," "may" or other similar expressions, although not all forward-looking statements contain these identifying words. Helport AI undertakes no obligation to update or revise publicly any forward-looking statements to reflect subsequent occurring events or circumstances, or changes in its expectations, except as may be required by law. Although Helport AI believes that the expectations expressed in these forward-looking statements are reasonable, it cannot assure you that such expectations will turn out to be correct, and Helport AI cautions investors that actual results may differ materially from the anticipated results and encourages investors to review other factors that may affect its future results in Helport AI's registration statements and other filings with the U.S. Securities and Exchange Commission.

Investor Relations Contact:

Helport AI Investor Relations

Email: ir@helport.ai

Website: ir.helport.ai

External Investor Relations Contact:

Chris Tyson

Executive Vice President

MZ North America

Direct: 949-491-8235

HPAI@mzgroup.us

www.mzgroup.us

 
                        HELPORT AI LIMITED 
                    CONSOLIDATED BALANCE SHEETS 
        (Amounts in and U.S. dollars ("US$"), except share 
                               data) 
                                            As of June 30, 
                                       ------------------------- 
                                          2025          2024 
                                       -----------   ----------- 
 
Cash                                   $   152,051   $ 2,581,086 
Accounts receivable                     23,466,286    21,313,735 
Deferred offering costs                          -       817,871 
Amount due from a related party             10,372             - 
Prepaid expenses and other 
 receivables                               137,669        41,966 
Total current assets                    23,766,378    24,754,658 
                                        ----------    ---------- 
 
Long-term investment                        29,643             - 
Intangible assets, net                  12,680,011     2,425,694 
Right-of-use assets, net                   705,522             - 
Total non-current assets                13,415,176     2,425,694 
                                        ----------    ---------- 
Total assets                           $37,181,554   $27,180,352 
                                        ==========    ========== 
 
Accounts payable                       $ 3,478,345   $   284,067 
Income tax payable                       1,321,935     2,724,998 
Amount due to related parties            2,659,556       965,776 
Convertible promissory notes                     -     4,889,074 
Warrant liabilities                      4,683,834             - 
Accrued expenses and other 
 liabilities                             6,264,213     5,263,239 
Lease liabilities, current                 134,331             - 
Deferred tax liabilities                   548,889             - 
Total current liabilities               19,091,103    14,127,154 
                                        ----------    ---------- 
 
Lease liabilities, non-current             625,080             - 
                                        ----------    ---------- 
Total non-current liability                625,080             - 
                                        ----------    ---------- 
Total liabilities                       19,716,183    14,127,154 
                                        ----------    ---------- 
 
Commitments and contingencies 
 
Ordinary shares (US$0.0001 par value 
 per share; 500,000,000 authorized as 
 of June 30, 2025 and 2024; 
 37,430,968 and 30,280,768 issued and 
 outstanding as of June 30, 2025 and 
 2024, respectively)*                        3,743         3,028 
Additional paid-in capital*              2,562,548         4,528 
Accumulated other comprehensive loss        (5,132)            - 
Retained earnings                       14,904,212    13,045,642 
Shareholders' equity                    17,465,371    13,053,198 
                                        ----------    ---------- 
Total liabilities and shareholders' 
 equity                                $37,181,554   $27,180,352 
                                        ==========    ========== 
 
 
 
                      HELPORT AI LIMITED 
    CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE 
                            INCOME 
      (Amounts in and U.S. dollars ("US$"), except share 
                             data) 
                         For the year ended June 30, 
                  ------------------------------------------ 
                      2025           2024          2023 
                  ------------   ------------   ----------- 
 
Revenues          $ 34,856,807   $ 29,575,625   $12,728,313 
Cost of revenues   (15,732,419)   (10,998,011)   (4,882,792) 
Gross profit        19,124,388     18,577,614     7,845,521 
                   -----------    -----------    ---------- 
 
Selling expenses    (1,152,197)       (97,984)      (50,830) 
General and 
 administrative 
 expenses           (8,907,597)    (4,979,382)   (1,625,887) 
Research and 
 development 
 expenses           (6,316,962)    (4,303,490)     (375,410) 
Total operating 
 expenses          (16,376,756)    (9,380,856)   (2,052,127) 
                   -----------    -----------    ---------- 
 
Income from 
 operation           2,747,632      9,196,758     5,793,394 
                   -----------    -----------    ---------- 
 
Financial 
 expenses, net        (112,311)      (226,713)       (7,936) 
Other 
 (loss)/income, 
 net                    (1,550)         1,007             - 
Change in fair 
 value of 
 warrant 
 liabilities          (237,055)             -             - 
Income before 
 income tax 
 expenses            2,396,716      8,971,052     5,785,458 
                   -----------    -----------    ---------- 
Income tax 
 expenses             (538,146)    (1,601,933)     (970,755) 
Net income        $  1,858,570   $  7,369,119   $ 4,814,703 
                   ===========    ===========    ========== 
Other 
comprehensive 
income, net of 
tax: 
   Net change in 
    foreign 
    currency 
    translation 
    adjustment          (5,132)             -             - 
Total 
 comprehensive 
 income           $  1,853,438   $  7,369,119   $ 4,814,703 
                   ===========    ===========    ========== 
 
Earnings per 
ordinary share 
Basic                     0.05           0.24          0.16 
Diluted                   0.05           0.24          0.16 
Weighted 
average number 
of ordinary 
shares 
outstanding* 
Basic               37,430,968     30,280,768    30,280,768 
Diluted             37,430,968     30,280,768    30,280,768 
 
 
 
                           HELPORT AI LIMITED 
                  CONSOLIDATED STATEMENTS OF CASH FLOWS 
           (Amounts in and U.S. dollars ("US$"), except share 
                                  data) 
                                 For the year ended June 30, 
                       ----------------------------------------------- 
                           2025           2024           2023 
                       -------------   -----------   ------------  --- 
CASH FLOWS FROM 
OPERATING 
ACTIVITIES: 
   Net income          $   1,858,570   $ 7,369,119   $  4,814,703 
   Adjustments to 
   reconcile net 
   income to net 
   cash provided by 
   operating 
   activities: 
   Amortization of 
    intangible 
    assets                 4,396,683     2,352,639      2,333,334 
   Amortization of 
    right-of-use 
    assets                   101,838             -              - 
   Share-based 
    compensation             584,150             -              - 
   Investment loss               539             -              - 
   Interest expenses 
    on loans from 
    related parties           45,131             -              - 
   Deferred income 
    tax                      548,889             -              - 
   Change in fair 
    value of warrant 
    liabilities              237,055             -              - 
   Changes in 
   operating assets 
   and liabilities: 
   Accounts 
    receivable            (2,152,551)   (6,813,674)   (12,079,780) 
   Prepaid expenses 
    and other 
    receivables               46,018       (41,966)             - 
   Accounts payable        3,194,278    (3,158,729)     2,547,916 
   Amount due to 
    related parties         (160,025)       21,640          7,626 
   Accrued expenses 
    and other 
    liabilities            1,854,267     3,702,668        951,932 
   Income tax payable     (1,403,063)    1,601,933        970,148 
   Deferred tax 
   liabilities                     -             - 
   Lease liabilities         (84,766)            - 
                        ------------    ----------    -----------  --- 
Net cash provided 
 by/(used in) 
 operating 
 activities                9,067,013     5,033,630       (454,121) 
                        ------------    ----------    ----------- 
 
CASH FLOWS FROM 
INVESTING 
ACTIVITIES 
   Purchase of 
    intangible 
    assets               (14,651,000)   (7,410,933)             - 
   Loans to related 
    parties                  (10,372)            -              - 
                        ------------    ----------    -----------  --- 
Net cash used in 
 investing 
 activities              (14,661,372)   (7,410,933)             - 
                        ------------    ----------    -----------  --- 
 
CASH FLOWS FROM 
FINANCING 
ACTIVITIES 
   Payment for 
    listing costs           (213,052)     (817,871)             - 
   Loan from a third 
    party                          -       977,156         66,545 
   Repayment of loan 
    from a third 
    party                   (199,582)     (629,570)             - 
   Loans from related 
    parties                  515,576       354,977        569,059 
   Repayment of loans 
    from related 
    parties                 (468,795)       (3,638)       (45,102) 
   Proceeds from 
    convertible 
    promissory notes               -     4,889,074              - 
   Cash inflow from 
    reverse 
    recapitalization       1,136,951             -              - 
   Proceeds from PIPE 
    investments            2,600,000             -              - 
   Repayment of 
    sponsor loans           (200,000)            -              - 
                        ------------    ----------    -----------  --- 
Net cash provided by 
 financing 
 activities                3,171,098     4,770,128        590,502 
                        ------------    ----------    -----------  --- 
 
   Effect of exchange 
    rate changes              (5,774)       45,860         (2,380) 
 
   Net change in cash     (2,429,035)    2,438,685        134,001 
Cash at the beginning 
 of the year               2,581,086       142,401          8,400 
                        ------------    ----------    -----------  --- 
Cash at the end of 
 the year              $     152,051   $ 2,581,086        142,401 
                        ============    ==========    ===========  === 
 
SUPPLEMENTAL 
DISCLOSURE OF CASH 
FLOW INFORMATION: 
Obtaining operating 
 right-of-use assets 
 in exchange for 
 operating lease 
 liabilities           $     807,360   $         -   $          - 
Net assets acquired 
 from Reverse 
 recapitalization          7,514,745             -              - 
Financing funds 
 received by a third 
 party on behalf of 
 the Group                 2,900,000             -              - 
Conversion from 
 Convertible 
 Promissory Notes          5,020,253             -              - 
Offering costs 
 recognized as 
 additional paid-in 
 capital                   1,030,923             -              - 
Issuance of New 
 Promissory Notes to 
 replace the 
 Tristar's original 
 Sponsor Loans             3,125,000             -              - 
 

(END) Dow Jones Newswires

November 18, 2025 08:31 ET (13:31 GMT)

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