| UNAUDITED PRO FORMA FINANCIAL INFORMATION |
(15) Unaudited Pro Forma Financial Information
UNAUDITED PRO FORMA FINANCIAL INFORMATION
The following unaudited pro
forma financial information is based upon the subsequent transactions disclosed in Note 14 There were no effects on the Company’s
revenue and comprehensive income for the year ended September 30, 2024.
MAIUS PHARMACEUTICAL CO., LTD.
PROFORMA CONSOLIDATED BALANCE SHEET
SCHEDULE OF UNAUDITED PRO
FORMA FINANCIAL INFORMATION
| | |
| | | |
| | | |
| |
| | |
| | |
September
30, 2024 | |
| | |
(Unaudited) | |
| | |
Consolidated
Balance Sheet | | |
Proforma
Adjustments | | |
Notes | |
Proforma
Balance Sheet | |
| Cash | |
$ | 74,514 | | |
$ | 2,087,102 | | |
(a) | |
$ | 2,161,616 | |
| Current assets | |
| 371,593 | | |
| - | | |
| |
| 371,593 | |
| Total current
assets | |
| 446,107 | | |
| 2,087,102 | | |
| |
| 2,533,209 | |
| | |
| | | |
| | | |
| |
| | |
| Non-current
assets: | |
| 413,666 | | |
| - | | |
| |
| 413,666 | |
| Total
Assets | |
$ | 859,773 | | |
$ | 2,087,102 | | |
| |
$ | 2,946,875 | |
| | |
| | | |
| | | |
| |
| | |
| Current liabilities | |
$ | 3,356,493 | | |
$ | - | | |
| |
$ | 3,356,493 | |
| Non-current
liabilities | |
| 26,277 | | |
| - | | |
| |
| 26,277 | |
| Total
Liabilities | |
| 3,382,770 | | |
| - | | |
| |
| 3,382,770 | |
| | |
| | | |
| | | |
| |
| | |
| Ordinary shares (US$1 par value; 50,000 shares; authorized
13,727 shares issued) | |
| 13,727 | | |
| 892 | | |
(a) | |
| 14,619 | |
| Additional
paid-in capital | |
| 11,074,192 | | |
| 2,086,210 | | |
(a) | |
| 13,160,402 | |
| Subscription
receivables | |
| (2,939,179 | ) | |
| | | |
| |
| (2,939,179 | ) |
| Accumulated
other comprehensive loss | |
| (220,253 | ) | |
| | | |
| |
| (220,253 | ) |
| Accumulated
deficit | |
| (10,451,484 | ) | |
| | | |
| |
| (10,451,484 | ) |
| Total shareholders’
deficit | |
| (2,522,997 | ) | |
| 2,087,102 | | |
| |
| (435,895 | ) |
| Total
Liabilities and Shareholders’ deficit | |
$ | 859,773 | | |
$ | 2,087,102 | | |
| |
$ | 2,946,875 | |
Notes
to Proforma Consolidated Balance Sheet
| |
(a) |
Additional 892 were
shares issued for $2,087,102. |
MAIUS
PHARMACEUTICAL CO., LTD.
PROFORMA
CONSOLIDATED STATEMENTS OF OPERATIONS
| | |
| | | |
| | | |
| | |
| | |
Year Ended September 30, 2024 | |
| | |
As Reported | | |
Pro Forma Adjustment | | |
Pro Forma | |
| Net Loss(b) | |
$ | (629,176 | ) | |
$ | - | | |
$ | (629,176 | ) |
| Net loss per share attributable to ordinary shareholders basic and diluted | |
| (45.83 | ) | |
| — | | |
| (43.04 | ) |
| Weighted average number of
ordinary shares used in computing net loss per share basic and diluted(a) | |
| 13,727 | | |
| 892 | | |
| 14,619 | |
Notes
to Proforma Consolidated Statements of Operations
| |
(a) |
Additional 892 were
shares issued for $2,087,102. |
| |
(b) |
There are no effects
on total revenue and total net income. |
|