GTI · As filed with the SEC

Graphjet Technology cash flow statement, by quarter

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	Q4 FY25^† 3 months ended Sep 30, 2025	Q3 FY25^† 3 months ended Jun 30, 2025	Q2 FY25^† 3 months ended Mar 31, 2025	Q1 FY25 3 months ended Dec 31, 2024	Q4 FY24^† 3 months ended Sep 30, 2024	Q3 FY24^† 3 months ended Jun 30, 2024	Q1 2024^† 3 months ended Mar 31, 2024	Q4 2023^† 3 months ended Dec 31, 2023
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	6,357,365^†	(21,501,957)^†	(577,023)^†	(689,155)	(1,122,500)^†	517,276^†	(11,612,871)^†	(405,129)
Adjustments to reconcile net loss to net cash used in operating activities:
Interest income from Trust Account	—	—	—	—	—	—	—	(181,701)^†
Amortization	144^†	141^†	42^†	32	27^†	323,949^†	215,974^†	26
Depreciation	50,614^†	43,800^†	42,316^†	42,084	23,255^†	2,389^†	1,865^†	135
Foreign currency translation adjustment	—	—	—	—	—	(18,000)^†	—	—
Share compensation expense	0^†	—	—	—	—	—	—	—
Amortization of operating lease right-of-use assets	12,426^†	11,998^†	—	—	—	—	—	—
Loss from debt settlement	9,085^†	—	—	—	—	—	—	—
Loss from disposal of intangible asset	1^†	—	—	—	—	—	—	—
Change in operating assets and liabilities:
Accounts receivables	11,386^†	—	—	—	—	—	—	—
Prepaid expenses	(4,710)^†	8,675^†	(2,789)^†	5,085	51,620^†	74,125^†	900,475^†	(816,475)
Advances to a related company	—	—	—	—	—	93,000^†	—	—
Advance to a related company	—	—	—	—	1,418^†	92,895^†	2,224^†	2,234
Inventories	26,412^†	75,154^†	371^†	(69,454)	—	—	—	—
Deposits	—	—	—	—	146,204^†	(17,314)^†	(24,787)^†	(213)
Other current assets	—	—	—	—	—	40,000^†	—	—
Other receivables	6,701^†	467^†	(1,299)^†	1,115	2,049^†	40,477^†	(107,704)^†	19,872
Accounts payable	—	—	1^†	5,968	—	—	—	—
Interests payable	(460,776)^†	13,309^†	14,534^†	14,371	6,233^†	6,356^†	6,149^†	5,851
Accrued expenses	—	—	—	—	—	455,000^†	—	321,358^†
Other payables	—	—	—	—	—	0^†	—	—
Other payables and accrued expenses	1,301,803^†	66,370^†	175,743^†	(110,736)	509,167^†	2,715,623^†	2,146,785^†	(60,785)
Provision for bonus	—	—	—	—	0^†	0^†	—	—
Operating lease liabilities	(12,426)^†	(11,998)^†	—	—	—	—	—	—
Payables to prior shareholders	—	—	—	—	—	—	—	173,176
Net cash used in operating activities	(305,715)^†	(664,841)^†	(348,104)^†	(800,690)	(448,058)^†	(3,175,222)^†	(2,214,692)^†	(1,081,308)
Cash withdrawal from Trust Account in connection with redemption	—	—	—	—	—	—	—	0^†
Investment of Cash in Trust Account	—	—	—	—	—	—	—	(164,287)^†
Purchases of property and equipment	(401,137)^†	(248)^†	(20,183)^†	(9,038)	(166,299)^†	(5,163)^†	(1,259,944)^†	(4,056)
Purchases of intangible assets	(26)^†	(23)^†	(2,490)^†	(295)	—	—	—	—
Net cash used in investing activities	(401,163)^†	(271)^†	(22,673)^†	(9,333)	(166,299)^†	(5,163)^†	(1,259,944)^†	(4,056)
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from Debt Issuance	—	—	—	—	—	—	—	164,287^†
Proceeds from short-term loans - related party	741,969^†	479,829^†	(579)^†	98,985	—	—	—	—
Proceeds from long-term debt - related party	—	—	—	—	333,334^†	374,133^†	986,433^†	1,223,430
Repayments to long-term debt - related party	—	—	—	—	(1,544)^†	153^†	—	—
Payments of deferred merger costs	—	—	—	—	0^†	0^†	(835,509)^†	(83,937)
Proceeds from the completion of reverse recapitalization	—	—	—	—	0^†	0^†	—	—
Proceeds from PIPE investment	—	—	—	—	0^†	0^†	—	—
Proceeds from issuance of ordinary shares	0^†	0^†	0^†	989,827	—	0^†	—	—
Repayment of working capital loan	—	—	—	—	—	—	—	20,000^†
Redemption of ordinary shares	—	—	—	—	—	—	—	0^†
Net cash provided by financing activities	741,969^†	479,829^†	(579)^†	1,088,812	647,180^†	2,019,493^†	4,565,507^†	1,139,493
Net change in cash and cash equivalents	—	—	—	—	—	(1,058,000)^†	—	—
Effect of exchange rate changes	(79,051)^†	8,769^†	2,517^†	(30,777)	227,623^†	(19,828)^†	(104,310)^†	1,329
NET CHANGE IN CASH	(43,960)^†	(176,514)^†	(368,839)^†	248,012	260,446^†	(1,058,132)^†	1,089,453^†	55,458
Cash at the beginning of the period	—	—	—	—	—	—	5,503	86,944
Cash at the end of the period	—	—	—	—	—	—	—	5,503
Value of Class A ordinary shares subject to redemption	—	—	—	—	—	—	—	345,987^†
Re-measurement for ordinary share to redemption amount	—	—	—	—	—	—	—	181,701^†
Cash, beginning of the year	51,314	227,828	596,667	348,655	88,209	1,146,341	56,888	1,430
Cash, end of the year	7,354	51,314	227,828	596,667	348,655	88,000	1,146,000	56,888
NON-CASH INVESTING AND FINANCING ACTIVITIES:
Issuance of ordinary share upon the reverse recapitalization	—	—	—	—	1,541,025^†	1,378,067,261^†	—	—
Issuance of shares to Financial Advisor	—	—	—	—	—	0^†	—	—
Issuance of shares for the settlement of amount due to a director	—	—	—	—	—	0^†	—	—
Reclassification of deferred merger costs to additional paid-in capital	—	—	—	—	0^†	0^†	—	—
Issuance of shares for the settlement of amount due to shareholders	—	—	—	—	3,100,000^†	0^†	—	—
Issuance of shares for the settlement of amount due to shareholders	—	—	—	—	0^†	0^†	—	—
Issuance of ordinary share for the settlement of the deferred underwriting commission payable	0^†	—	—	—	—	—	—	—
Issuance of warrants for the settlement of salary payable and share compensation expense to shareholder	0^†	—	—	—	—	—	—	—
Operating lease assets obtained in exchange for operating lease liabilities	583^†	532^†	—	—	—	—	—	—

† Derived: worked out from the filings, not stated in them. A fourth quarter is the 10-K year less the nine months in the third-quarter 10-Q; a quarter of cash flows is year to date less the prior year to date.

As filed on EDGAR · Not affiliated with the U.S. SEC · Not investment advice. Each column links to its filing.