GTI · As filed with the SEC
Graphjet Technology cash flow statement, by fiscal year
The statement as Graphjet Technology presents it in its 10-Q and 10-K: its own lines, labels and order. Tables over time lines up standardized figures across every filing.
Consolidated Statements of Cash Flows · USD
| USD | FY2025 Year ended Sep 30, 2025 | FY2024 Year ended Sep 30, 2024 | FY2023 Year ended Dec 31, 2023 | FY2022 Year ended Dec 31, 2022 | FY2021 Year ended Dec 31, 2021 |
|---|---|---|---|---|---|
| CASH FLOWS FROM OPERATING ACTIVITIES: | |||||
| Net loss | (16,410,770) | (17,815,307) | (46,367) | 53,884 | — |
| Adjustments to reconcile net loss to net cash used in operating activities: | |||||
| Interest income from Trust Account | — | — | — | (1,348,596) | — |
| Interest income from Trust Account | — | — | (858,423) | — | — |
| Amortization | 359 | 103 | — | — | — |
| Depreciation | 178,814 | 27,113 | — | — | — |
| Share compensation expense | 19,200,000 | — | — | — | — |
| Amortization of operating lease right-of-use assets | 47,280 | — | — | — | — |
| Reversal of bonus provision for senior management staff | (6,683,824) | — | — | — | — |
| Unrealized exchange gain on bonus provision for a shareholder | (350,869) | — | — | — | — |
| Realized exchange gain on reversal of bonus provision for senior management staffs | (701,738) | — | — | — | — |
| Unrealized exchange gain on debt settlement to prior shareholder | (254,773) | — | — | — | — |
| Loss from debt settlement | 993,268 | — | — | — | — |
| Loss from disposal of intangible asset | 193 | — | — | — | — |
| Change in operating assets and liabilities: | |||||
| Accounts receivables | (5,427) | — | — | — | — |
| Prepaid expenses | 6,261 | 145,106 | 125,000 | (135,550) | — |
| Accrued expenses | — | — | 265,947 | 642,324 | — |
| Advance to a related company | — | 98,771 | — | — | — |
| Inventories | 32,483 | (65,531) | — | — | — |
| Deposits | 73,544 | 102,327 | — | — | — |
| Other receivables | 6,984 | (45,306) | — | — | — |
| Accounts payable | 16,526 | — | — | — | — |
| Interests payable | (418,562) | 23,657 | — | — | — |
| Other payables and accrued expenses | 1,433,180 | 702,538 | 120,000 | 120,000 | — |
| Other receivables | — | — | (3,000) | — | — |
| Operating lease liabilities | (47,280) | — | — | — | — |
| Payables to prior shareholders | 765,001 | — | — | — | — |
| Provision for bonus | — | 13,800,000 | — | — | — |
| Net cash used in operating activities | (2,119,350) | (3,026,529) | (396,843) | (667,938) | — |
| Cash withdrawal from Trust Account in connection with redemption | — | — | 7,476,716 | — | — |
| Investment of Cash in Trust Account | — | — | (870,886) | — | — |
| Purchases of property and equipment | (430,606) | (1,438,033) | — | — | — |
| Purchases of intangible assets | (2,834) | — | — | — | — |
| Net cash used in investing activities | (433,440) | (1,438,033) | 6,605,830 | — | — |
| CASH FLOWS FROM FINANCING ACTIVITIES: | |||||
| Proceeds from Debt Issuance | — | — | 870,886 | — | — |
| Proceeds from Debt Issuance | — | — | 354,557 | — | — |
| Redemption of ordinary shares | — | — | (7,476,716) | — | — |
| Proceeds from short-term loans - related party | 1,320,204 | 315,390 | — | — | — |
| Proceeds from long-term debt - related party | — | 2,917,330 | — | — | — |
| Repayments to long-term debt - related party | — | (107,532) | — | — | — |
| Payments of deferred merger costs | — | (919,446) | — | — | — |
| Proceeds from the completion of reverse recapitalization | — | 1,231 | — | — | — |
| Proceeds from PIPE investment | — | 2,500,000 | — | — | — |
| Proceeds from issuance of ordinary shares | 989,827 | — | — | — | — |
| Net cash provided by financing activities | 2,310,031 | 4,706,973 | (6,251,273) | — | — |
| Effect of exchange rate changes | (98,542) | 104,814 | — | — | — |
| NET CHANGE IN CASH | (341,301) | 347,225 | (42,286) | (667,938) | — |
| Cash at the beginning of the period | — | 5,503 | 47,789 | 715,727 | — |
| Cash at the end of the period | — | — | 5,503 | 47,789 | 715,727 |
| Deferred underwriting fee payable | — | — | — | 4,025,000 | — |
| Extension loan receivable | — | — | — | 170,594 | — |
| Value of Class A ordinary shares subject to redemption | — | — | 13,959,133 | 19,535,946 | — |
| Re-measurement for ordinary share to redemption amount | — | — | 858,423 | — | — |
| Cash, beginning of the year | 348,655 | 1,430 | — | — | — |
| Cash, end of the year | 7,354 | 348,655 | — | — | — |
| NON-CASH INVESTING AND FINANCING ACTIVITIES: | |||||
| Issuance of ordinary share upon the reverse recapitalization | — | 3,473,764 | — | — | — |
| Reclassification of deferred merger costs to additional paid-in capital | — | 704,334 | — | — | — |
| Issuance of shares for the settlement of amount due to shareholders | — | 8,200,000 | — | — | — |
| Issuance of ordinary share for the settlement of the deferred underwriting commission payable | 1,541,025 | — | — | — | — |
| Issuance of warrants for the settlement of salary payable and share compensation expense to shareholder | 19,400,000 | — | — | — | — |
| Issuance of shares for the settlement of amount due to shareholders and creditors | 574,332 | — | — | — | — |
| Issuance of shares for deposit placed for purchase of factory building | 2,344,707 | — | — | — | — |
| Operating lease assets obtained in exchange for operating lease liabilities | 63,723 | — | — | — | — |
As filed on EDGAR · Not affiliated with the U.S. SEC · Not investment advice. Each column links to its filing.