For the quarter ending 2025-12-31, LSH had -$2,898,198 decrease in cash & cash equivalents over the period. -$453,460 in free cash flow.
| Cash Flow | 2025-12-31 | 2025-09-30 | 2025-06-30 |
|---|---|---|---|
| Depreciation cost of revenue | 23,638 | 24,667 | 91,674 |
| Amortization and interest expense of operating lease assets | 1,054,794 | - | - |
| Interest income | 39,491 | 60,561 | 28,120 |
| Loss on disposal of property and equipment | - | - | -21,540 |
| Stock-based compensation expense for consulting services | 581,621 | 359,239 | - |
| Accounts receivable third parties | 653,828 | 279,024 | 856,634 |
| Accounts receivable related parties | 91,045 | -43,435 | -376,728 |
| Note receivables | -13,873 | -51,279 | 65,152 |
| Contract assets | 19,520 | -69,662 | -10,452 |
| Inventories, net | -7,650 | 35,452 | 96,534 |
| Right of return asset | -9,036 | -61,133 | 141,687 |
| Other receivable related parties | 61,671 | 82,118 | 24,028 |
| Prepayment, deposit and other receivable | -79,539 | 2,935,837 | 241,567 |
| Accounts payables third parties | 359,711 | 45,114 | 1,332,359 |
| Accounts payables related parties | 95,752 | 39,445 | -162,485 |
| Contract liabilities | 17,253 | 18,175 | 15,355 |
| Accrued expense and other payables | 351,414 | 37,887 | 1,072,789 |
| Refund liabilities | -49,810 | 121,571 | 77,235 |
| Tax payable | 49,102 | 45,704 | 233,078 |
| Operating lease liabilities | -443,833 | -897,689 | -1,540,032 |
| Provision of allowance for expected credit loss on accounts receivable | -1,174 | 83,325 | 33,432 |
| Straight line lease expense of operating leases | - | 527,261 | 2,042,946 |
| Provision of allowance for expected credit loss on loan receivable | 288,000 | - | - |
| Depreciation of right-of-use finance assets | 8,600 | 8,600 | 32,681 |
| Net loss | - | - | -5,246,136 |
| Amortization of discount and bond issuance cost | 29,233 | 69,602 | 138,994 |
| Depreciation g&a | 28,772 | 25,898 | 106,853 |
| Interest expense of convertible debenture | - | - | 39,804 |
| Amortization of intangible asset | 21,371 | 21,371 | 53,427 |
| Deferred tax expense | -1,505 | -21,989 | 68,022 |
| Net loss | -1,583,681 | -1,357,216 | - |
| Net cash used in operating activities | -453,460 | -4,016,518 | -2,655,006 |
| Loan to a third party | 6,928,390 | 108,800 | 277,741 |
| Loan to a related party | 108,800 | - | - |
| Purchase of furniture and equipment | 0 | - | 49,816 |
| Payment for leasehold improvement | - | - | 101,088 |
| Net cash payment for asset acquisition | - | - | 552,721 |
| Payment for leasehold improvement | 0 | - | - |
| Interest received from loan to a third party | - | - | 16,740 |
| Net cash payment for asset acquisition | 0 | - | -276,365 |
| Net cash used in investing activities | -7,037,190 | -108,800 | -688,261 |
| Proceeds from loans | 406,757 | 1,237,766 | 1,017,919 |
| Repayment of loans | 368,549 | 228,997 | 533,440 |
| Net proceeds from issuance of convertible debentures | - | - | 1,170,513 |
| Repayment of principal of convertible debts | 65,269 | 334,346 | 296,852 |
| Repayment of equipment and vehicle loans | 20,136 | 20,530 | 115,699 |
| Proceeds from a private placement | 4,133,492 | 3,000,000 | 2,999,700 |
| Advance to a third party | - | 181,166 | - |
| Advances to related parties | 132,517 | -195,296 | -715,309 |
| Proceeds from related party | 0 | 260,144 | 124,176 |
| Proceeds from shareholders | 31,800 | 142,826 | - |
| Principal payment of finance lease liabilities | 8,205 | 8,085 | 30,779 |
| Advances from hupan pharmaceutical prior to acquisition | 0 | - | - |
| Proceeds from initial public offering, net of share issuance costs | 0 | - | 5,351,581 |
| Repayment to shareholders | 0 | - | 805,345 |
| Net cash provided by financing activities | 4,423,573 | 3,672,316 | 8,166,465 |
| Effect of exchange rate changes on cash | 168,879 | 36,578 | 9,312 |
| Net (decrease) increase in cash | -2,898,198 | -416,424 | 4,832,510 |
| Cash and cash equivalents at beginning of period | - | 4,956,060 | 123,550 |
| Cash and cash equivalents at end of period | - | 4,539,636 | 4,956,060 |
Lakeside Holding Ltd (LSH)
Lakeside Holding Ltd (LSH)