$JLHL

Julong Holding Ltd

CIK:0002007846|SEC Filings

Combined and Consolidated Statements of Operations and Comprehensive Income	12 Months Ended
	Sep. 30, 2025 USD ($) $ / shares shares	Sep. 30, 2025 CNY (¥) ¥ / shares shares	Sep. 30, 2024 CNY (¥) ¥ / shares shares	Sep. 30, 2023 CNY (¥) ¥ / shares shares
Income Statement [Abstract]
Revenues	$ 35,399,312	¥ 252,007,702	¥ 173,650,559	¥ 119,084,483
Cost of revenues	29,706,884	211,483,307	147,090,500	100,225,447
Gross profit	5,692,428	40,524,395	26,560,059	18,859,036
Operating expenses:
Selling, general and administrative expenses	1,356,464	9,656,665	6,550,065	5,629,843
Total operating expenses	1,356,464	9,656,665	6,550,065	5,629,843
Operating income	4,335,964	30,867,730	20,009,994	13,229,193
Interest (expense) income, net	(14,290)	(101,733)	15,634	(9,669)
Other income, net	1,081	7,695	99,908
Income before income taxes	4,322,755	30,773,692	20,125,536	13,219,524
Income tax expenses	649,177	4,621,493	3,049,349	1,995,992
Net income	3,673,578	26,152,199	17,076,187	11,223,532
Other comprehensive income, net of tax of nil:	13	91
Comprehensive income	$ 3,673,565	¥ 26,152,108	¥ 17,076,187	¥ 11,223,532
Net income per share-basic and diluted
Weighted average number of ordinary shares outstanding, basic	20,387,159	20,387,159	20,011,132	20,011,132
Weighted average number of ordinary shares outstanding, diluted	20,387,159	20,387,159	20,011,132	20,011,132
Basic net income per share \| (per share)	$ 0.18	¥ 1.28	¥ 0.85	¥ 0.56
Diluted net income per share \| (per share)	$ 0.18	¥ 1.28	¥ 0.85	¥ 0.56

Combined and Consolidated Statements of Cash Flows	12 Months Ended
Combined and Consolidated Statements of Cash Flows	Sep. 30, 2025 USD ($)	Sep. 30, 2025 CNY (¥)	Sep. 30, 2024 CNY (¥)	Sep. 30, 2023 CNY (¥)
CASH FLOWS FROM OPERATING ACTIVITIES
Net income	$ 3,673,578	¥ 26,152,199	¥ 17,076,187	¥ 11,223,532
Adjustments to reconcile net income to net cash provided by (used in) operating activities:
Depreciation of property, plant and equipment	1,999	14,234	23,824	111,762
Amortization of the right-of-use assets	22,575	160,714	183,518	175,196
(Reversal) provision of allowance for doubtful accounts	165,859	1,180,751	(638,163)	217,913
Provision of allowance for contract assets	277,433	1,975,049	1,038,763	213,426
Changes in operating assets and liabilities
Accounts receivable	(540,614)	(3,848,632)	3,578,021	(7,367,981)
Other receivable	(86,481)	(615,657)	634,367	(433,004)
Prepaid expenses and other current assets	(104,643)	(744,957)	2,547,812	(1,947,530)
Contract assets	(17,337,942)	(123,428,810)	(22,484,959)	(51,495,787)
Amount due from related parties	145,998	1,039,361	16,315,750	(778,677)
Deferred tax assets	(66,324)	(472,162)	(62,886)	47,686
Non-current assets	(861,108)	(6,130,228)	(1,687,833)	(2,284,756)
Accounts payable	(873,216)	(6,216,427)	10,341,989	8,460,492
Accrued expenses and other current liabilities	14,359,973	102,228,648	31,327,596	22,141,173
Income tax payable	707,264	5,035,009	3,143,161	2,105,676
Contract liabilities	82,739	589,017	(9,523,591)	2,089,726
Amount due to related parties	(1,292,708)	(9,202,790)	14,359,947	86,910
Lease liabilities	(20,367)	(144,991)	(183,518)	(175,196)
Other Current liabilities	1,782,502	12,689,631	3,210,818	3,982,357
Net cash (used in) provided by operating activities	36,517	259,959	69,200,803	(13,627,082)
CASH FLOWS FROM INVESTING ACTIVITIES
Purchase of property, plant and equipment			(11,800)	(99,010)
Acquisition of Julong Online			(59,098,500)
Net cash used in investing activities			(59,110,300)	(99,010)
CASH FLOWS FROM FINANCING ACTIVITIES
Proceed from short-term borrowing	4,509,060	32,100,000		10,000,000
Repayment of short-term borrowing	(3,104,369)	(22,100,000)	(10,000,000)	(10,000,000)
Capital contribution from shareholder				25,000,000
Payment of deferred offering costs	(605,150)	(4,308,063)	(4,933,304)
Proceeds from issuance of ordinary shares	4,990,000	35,523,810
Net cash (used in) provided by financing activities	5,789,541	41,215,747	(14,933,304)	25,000,000
Effect of exchange rate changes on cash and restricted cash	(13)	(91)
Net increase (decrease) in cash, cash equivalents and restricted cash	5,826,045	41,475,615	(4,842,801)	11,273,908
Cash, cash equivalents and restricted cash at beginning of the year	2,917,844	20,772,130	25,614,931	14,341,023
Cash, cash equivalents and restricted cash at end of the year	8,743,889	62,247,745	20,772,130	25,614,931
Supplemental disclosure of cash flow information
- Income taxes paid (refund)	(10,781)	(76,747)	(57,745)	49,921
- Interest paid	$ 15,310	¥ 108,990	¥ 9,000	¥ 93,692