ETS: the cash flow

MyFinsight

For the year ending 2025-11-30, ETS had $1,138,372 increase in cash & cash equivalents over the period. -$2,906,111 in free cash flow.

Cash Flow	2025-11-30
Net loss	-2,185,987
Amortization of intangible assets	55,200
Depreciation of plant and equipment	199,106
Accrued interest income	179,309
Deferred tax benefit	-106,698
Accrued current income tax expense	-1,600
(decrease) increase in accounts receivable	16,097
Increase in prepaid d&o insurance	102,443
Increase in prepaid expenses and other current assets	605,623
(decrease) increase in accounts payable	-82
(decrease) increase in other payables and other current liabilities	120,546
Net cash provided by (used in) operating activities	-2,819,786
Purchase of plant and equipment	86,325
Loans made to non-related companies	9,999,811
Net cash used in investing activities	-10,086,136
Capital contributions from stockholders	630,000
Payment of deferred offering costs	346,078
Repayment of borrowings from related parties	29,038
Net proceeds from initial public offering	13,717,940
Borrowing from premium finance	142,197
Repayment to premium finance	70,727
Net cash provided by (used in) financing activities	14,044,294
Net increase in cash	1,138,372
Cash, beginning of period	170,157
Cash, end of period	1,308,529

Unit: Dollar.