Eastern International: securities offering (amended)

Cover page 1 change

filed with the U.S. Securities and Exchange Commission On December 31, 2024 January 21, 2025

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Business 28 changes

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280, "Segment Reporting", establishes standards for reporting information about operating segments on a basis consistent with the Company's internal organizational structure as well as information about geographical areas, business segments and major customers in financial statements for details on the Company's business segments. The Company uses the "management approach" in determining reportable operating segments. The management approach considers the internal organization and reporting used by the Company's chief operating decision maker ("CODM") for making operating decisions and assessing performance as the source for determining the Company's reportable segments. The Company's CEO is the chief operating decision maker. CODM. Management, including the chief operating decision maker, CODM, reviews operation results by revenues, gross profit and gross margin, operating expenses and income from operations of different services, to make key decisions. Based on management's assessment, while gross profit is the Company has determined that it has two operating segments as defined profitability measure used by ASC 280, which are transportation services the CODM in making decisions about allocating resources and warehouse subleasing services. assessing performances.

Based on management's assessment, the Company has determined that it has two reportable segments as defined by ASC 280, which are transportation services and warehouse subleasing services.

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Transportation services

Warehouse subleasing services

Revenues - third parties

Revenues - a related party

Capital expenditures

Income from operations

Transportation services

Warehouse subleasing services

Revenues - third parties

Revenues - a related party

Capital expenditures

Income (loss) from operations

Segment profit (loss)

For the six months ended September 30, 2024

and administrative expenses

to income before income taxes

Compensation of a director

Interest expenses, net

Segment assets as of September 30, 2024

For the six months ended September 30, 2023

and administrative expenses

to income before income taxes

Interest expenses, net

Income tax (expenses) benefit

Segment assets as of March 31, 2024

amount of depreciation disclosed by reportable segment are included in cost of revenues and general and administrative expenses.

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Exhibits 2 changes

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to the requirements of the Securities Act of 1933, as amended, the Registrant has duly caused this registration statement to be signed on its behalf by the undersigned, thereunto duly authorized, in the city of Suzhou, on December 31, 2024. January 21, 2025.

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to the requirements of the Securities Act of 1933, as amended, the undersigned, the duly authorized representative in the United States of Eastern International Inc. has signed this registration statement on December 31, 2024. January 21, 2025.

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