$ZTG
Zenta Group Co Ltd
CIK:0002011458|SEC Filings
Consolidated Statements of Cash Flows - USD ($) |
12 Months Ended | ||
|---|---|---|---|
Sep. 30, 2025 |
Sep. 30, 2024 |
Sep. 30, 2023 |
|
| Cash flows from operating activities: | |||
| Net income | $ 1,001,335 | $ 798,716 | $ 419,558 |
| Adjustments to reconcile net income to net cash (used in) provided by operating activities: | |||
| Depreciation | 1,471 | 1,468 | 474 |
| Amortization of intangible assets | 402,527 | 64,006 | |
| Amortization of operating lease ROU assets and interest of lease liabilities | 66,514 | 81,480 | 84,477 |
| (Reversal of) allowance for expected credit loss | (14,335) | 21,321 | (71) |
| Deferred tax (benefit) expense | (1,412) | 92 | (59) |
| Change in operating assets and liabilities: | |||
| Receivables from customers | 1,061,513 | (1,655,244) | 104,694 |
| Prepaid expenses | (3,843,615) | (90) | (6,240) |
| Deposits and other assets | (842,676) | (52) | |
| Operating lease liabilities | (62,728) | (82,245) | (83,982) |
| Accounts payable | (153,759) | 153,418 | |
| Accrued expenses and other liabilities | (1,186,854) | 179,006 | 703 |
| Income tax payable | (90,569) | 97,623 | 48,851 |
| Net cash (used in) provided by operating activities | (3,662,588) | (340,501) | 568,405 |
| Cash flows from investing activities: | |||
| Purchases of office equipment | (5,421) | ||
| Purchases of intangible assets | (211,688) | ||
| Net cash used in investing activities | (211,688) | (5,421) | |
| Cash flows from financing activities: | |||
| Proceeds from issuance of ordinary shares pursuant to IPO, net of issuance cost | 5,247,354 | ||
| Payments of offering costs related to IPO | (428,254) | (411,969) | (159,430) |
| (Repayment to) advance from related parties | (230,271) | 552,223 | 67,678 |
| Net cash provided by (used in) financing activities | 4,588,829 | 140,254 | (91,752) |
| Effect of exchange rate changes on cash | 566 | 2,975 | 255 |
| Net increase (decrease) in cash | 715,119 | (197,272) | 471,487 |
| Cash, beginning of year | 327,111 | 524,383 | 52,896 |
| Cash, end of year | 1,042,230 | 327,111 | 524,383 |
| Taxes paid: | |||
| Current tax - Macau | 28,736 | 9,620 | |
| Current tax - PRC | 310,118 | 110,142 | |
| Total income tax paid | 338,854 | 119,762 | |
| Listing fee paid | 428,254 | 411,969 | 159,430 |
| Non-cash investing and financing activities: | |||
| Acquisition of intangible assets recorded in accrued expenses and other liabilities | 1,152,104 | ||
| Operating lease ROU assets obtained in exchange for operating lease liabilities | 127,910 | 146,710 | |
| Deferred IPO cost charged to additional paid-in capital | 1,761,417 | ||
| Settlement of subscription receivables with amounts due to a related party | 201,563 | 274,575 | |
| Settlement of issuance of ordinary shares with amounts due to a related party | $ 63,909 | ||
Consolidated Balance Sheets - USD ($) |
Sep. 30, 2025 |
Sep. 30, 2024 |
||
|---|---|---|---|---|
| Current assets | ||||
| Cash | $ 1,042,230 | $ 327,111 | ||
| Receivables from customers, net | 594,549 | 1,642,654 | ||
| Prepaid expenses, current | 975,397 | 7,145 | ||
| Deposits and other assets, current, net | 139,687 | 16,918 | ||
| Deposits-a related party, current, net | 705,074 | |||
| Total current assets | 3,456,937 | 1,993,828 | ||
| Operating lease right-of-use (“ROU”) assets | 69,284 | 6,720 | ||
| Deferred tax assets, net | 1,434 | 20 | ||
| Office equipment, net | 2,032 | 3,511 | ||
| Intangible assets, net | 901,035 | 1,093,896 | ||
| Deferred initial public offering (“IPO”) costs | 574,865 | |||
| Prepaid expenses, non-current | 2,881,173 | |||
| Deposits, non-current, net | 12,820 | |||
| Total assets | 7,324,715 | 3,672,840 | ||
| Current liabilities | ||||
| Accounts payable | 154,236 | |||
| Operating lease liabilities, current | 67,537 | 6,890 | ||
| Accrued expenses and other liabilities | 162,436 | 1,343,161 | ||
| Income tax payable | 56,444 | 147,384 | ||
| Total current liabilities | 424,262 | 2,020,721 | ||
| Operating lease liabilities, non-current | 5,708 | |||
| Total liabilities | 429,970 | 2,020,721 | ||
| Commitments and contingencies | ||||
| Shareholders’ equity | ||||
| Ordinary shares, US$0.001 par value, 50,000,000 shares authorized; 11,583,839 and 10,083,839 shares issued and outstanding as of September 30, 2025 and 2024, respectively | [1] | 11,584 | 10,084 | |
| Additional paid-in capital | 4,767,047 | 529,963 | ||
| Retained earnings | 2,101,998 | 1,100,663 | ||
| Accumulated other comprehensive income | 14,116 | 11,409 | ||
| Total shareholders’ equity | 6,894,745 | 1,652,119 | ||
| Total liabilities and shareholders’ equity | 7,324,715 | 3,672,840 | ||
| Related Party [Member] | ||||
| Current liabilities | ||||
| Amounts due to related parties | $ 137,845 | $ 369,050 | ||
| ||||