| Cash Flow | 2025-09-30 | 2025-06-30 |
|---|---|---|
| Decrease in accounts payable, accrued liabilities, and operating lease liability | - | -1,945,916 |
| Decrease (increase) in inventories and prepaid expenses | - | -3,768,052 |
| Net income | 810,541 | 1,810,321 |
| Gain on sale of asset | 2,820,668 | - |
| Gain on sale of assets | - | 2,820,668 |
| Increase in allowance for credit losses | 400,000 | - |
| Deferred income taxes | 361,000 | 361,000 |
| Change in fair value of derivative component of convertible debt | -47,000 | - |
| Decrease in lease obligation | -13,330 | - |
| Decrease (increase) in accounts receivable and amount due from factor | -3,148,400 | -1,579,321 |
| Decrease (increase) in inventories and assets held for sale | -4,033,692 | 1,681,937 |
| (increase) decrease in prepaid expenses | 19,098 | - |
| (increase) decrease in accounts payable and accrued liabilities | -2,006,764 | - |
| Net cash provided by (used in) operating activities | 3,940,773 | 2,752,110 |
| Proceeds from sale of assets | 4,955,108 | 4,955,108 |
| Decrease in trade accounts payable related to closing costs on sale | -452,503 | -452,503 |
| Decrease in inventories and intangible assets - held for sale | 1,681,937 | - |
| Net cash provided by investing activities | 2,820,668 | 2,820,668 |
| Cash dividend paid | 2,312,787 | - |
| Issuance of convertible debt | 2,529,355 | - |
| Net (repayment) borrowing - line of credit - factor | -2,100,458 | -2,100,458 |
| Net cash (used in) provided by financing activities | -1,883,890 | -2,100,458 |
| Net increase in cash | 4,877,551 | 3,472,320 |
| Cash and cash equivalents at beginning of period | 348,074 | - |
| Cash and cash equivalents at end of period | 5,225,625 | - |
UNIVERSAL SAFETY PRODUCTS, INC. (UUU)
UNIVERSAL SAFETY PRODUCTS, INC. (UUU)