OTC: ECXJ
CXJ GROUP CO., LtdCIK 0001823635 · SIC 3714 · Motor Vehicle Parts & Accessories
CXJ Group Co., Limited (“ECXJ”, “us”, the “Company” or “we”) is a United States holding company primarily operating in China through its PRC WFOE subsidiary CXJ (Shenzhen) Technology Co., Ltd. (“SZ CXJ”). In order to operate its business in PRC and to comply with PRC laws and regulations that… About this business →
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Latest financial statements
From 10-K filed Sep 11, 2026 (period ending May 31, 2026). As printed on the EDGAR/iXBRL face — not generated by the model.
Consolidated Statements of Operations and Comprehensive Loss
| Description | 2026 Audited | 2025 Audited |
|---|---|---|
| Revenue | 531,606 | 458,632 |
| Cost of Sales | (175,396) | (85,975) |
| Gross Profit | 356,210 | 372,657 |
| Other Income/ (Expenses) | 299,870 | (508) |
| Selling and Distribution Expenses | (246,812) | (195,295) |
| General & Administrative Expenses | (409,946) | (2,426,428) |
| Loss from Operation | (678) | (2,249,574) |
| Interest Income | 16 | 10 |
| Loss Before Income Tax | (662) | (2,249,564) |
| Income Tax Expense | (9,018) | (34,461) |
| Net Loss For The Year | (9,680) | (2,284,025) |
| Other Comprehensive Income/(Loss): | ||
| - Foreign Exchange Adjustment Loss | (59,227) | (5,358) |
| COMPREHENSIVE LOSS | (68,907) | (2,289,383) |
| Net Loss Per Share Basic And Diluted | (0.00) | (0.02) |
| Weighted average number of common shares outstanding Basic and diluted | 102,270,517 | 102,128,818 |
Consolidated Balance Sheets
| Description | 2026 Audited | 2025 Audited |
|---|---|---|
| ASSETS | ||
| CURRENT ASSETS | ||
| Cash and cash equivalents | 72,052 | 10,037 |
| Accounts receivables | 3,156 | 2,972 |
| Prepayments | 5,971 | 37,520 |
| Deposits and other receivables | 43,775 | 82,012 |
| Due from related parties | 129,489 | 82,471 |
| Inventories | 38,403 | 69,291 |
| Total Current Assets | 292,846 | 284,303 |
| NON-CURRENT ASSETS | ||
| Property, plant and equipment, net | 1,464 | 2,797 |
| Operating lease right-of-use assets | 32,131 | 13,075 |
| Total Non-current Assets | 33,595 | 15,872 |
| TOTAL ASSETS | 326,441 | 300,175 |
| LIABILITIES AND STOCKHOLDERS’ EQUITY | ||
| CURRENT LIABILITIES | ||
| Accounts payables | 47,288 | 68,524 |
| Contract liabilities | 1,070,405 | 595,108 |
| Accrued expenses and other payables | 407,732 | 808,784 |
| Due to related parties | 392,903 | 369,259 |
| Operating lease liabilities, current portion | 23,279 | 13,611 |
| Total Current Liabilities | 1,941,607 | 1,855,286 |
| NON-CURRENT LIABILITIES | ||
| Operating lease liabilities, non-current portion | 8,852 | - |
| TOTAL LIABILITIES | 1,950,459 | 1,855,286 |
| STOCKHOLDERS’ EQUITY | ||
| Common stock, $0.001 par value, 490,000,000 and 490,000,000 shares authorized, 102,270,517 and 102,270,517 shares issued and outstanding as of May 31,2026 and 2025 respectively | 102,271 | 102,271 |
| Additional paid-in capital | 5,958,556 | 5,958,556 |
| Accumulated other comprehensive (loss)/income | (27,660) | 31,567 |
| Accumulated deficit | (7,657,185) | (7,647,505) |
| Total CXJ Group Stockholders’ Equity | (1,624,018) | (1,555,111) |
| Non-controlling interest | - | - |
| TOTAL STOCKHOLDERS’ EQUITY | (1,624,018) | (1,555,111) |
| TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY | 326,441 | 300,175 |
Consolidated Statements of Cash Flows
| Description | Years ended May 31, 2026 | Years ended May 31, 2025 |
|---|---|---|
| CASH FLOWS FROM OPERATING ACTIVITIES: | ||
| Net Loss | (9,680) | (2,284,025) |
| Adjustments to reconcile net loss to net cash used in operating activities | ||
| Depreciation | 1,451 | 2,176 |
| Amortization of right-of-use assets | 51,745 | 75,432 |
| Impairment of goodwill | - | 1,742,577 |
| Impairment loss of other receivable | 38,562 | - |
| Inventory written-down | 16,721 | - |
| Written-off of accrual legal fee | (300,000) | - |
| Changes in operating assets and liabilities: | ||
| Accounts receivables | - | 56,491 |
| Prepayments, deposits and other receivables | 35,784 | 234,191 |
| Inventories | 17,164 | (8,248) |
| Accounts payables | (24,544) | (10,524) |
| Contract liabilities | 422,165 | (16,665) |
| Accrued liabilities, deposit received and other payables | (120,604) | (131,937) |
| Operating lease liabilities | (52,281) | (77,993) |
| Net cash provided by/(used in) operating activities | 76,483 | (418,525) |
| CASH FLOWS FROM INVESTING ACTIVITY: | ||
| Net cash used in investing activity | - | - |
| CASH FLOWS FROM FINANCING ACTIVITIES: | ||
| Proceeds from share issuance | - | 369,728 |
| Advance to related parties | (40,370) | (21,996) |
| Advances from directors | 23,049 | 75,440 |
| Net cash (used in)/provided by financing activities | (17,321) | 423,172 |
| Effect of exchange rate changes on cash and cash equivalents | 2,853 | 2,869 |
| Net change in cash and cash equivalents | 62,015 | 7,516 |
| Cash and cash equivalents, beginning of year | 10,037 | 2,521 |
| CASH AND CASH EQUIVALENTS, END OF YEAR | 72,052 | 10,037 |
| Supplemental disclosures of cash flow information: | ||
| Income tax paid (refund) | - | 33,013 |
| Interest paid | - | - |
Amounts as printed on the EDGAR/iXBRL face. Labels, columns, and figures are the filing face, not a GAAP stencil. Interactive statements & notes on EDGAR ↗
About CXJ GROUP CO., Ltd
Source: Item 1 (Business) from the 10-K filed September 11, 2026. Description as filed by the company with the SEC.
Item
1. Business
Regulatory
Overview – Legal and Operation Risks
CXJ
Group Co., Limited (“ECXJ”, “us”, the “Company” or “we”) is a United States holding company
primarily operating in China through its PRC WFOE subsidiary CXJ (Shenzhen) Technology Co., Ltd. (“SZ CXJ”). In order to
operate its business in PRC and to comply with PRC laws and regulations that prohibit or restrict foreign ownership of companies that
provides value-added services, the Company entered into a series of contractual arrangements with the VIE: CXJ Technology (Hangzhou)
Co., Ltd. (“HZ CXJ”).
The
VIE structure involves unique risks to shareholders and investors. It is used to provide investors with contractual exposure to foreign
investment in China-based companies where Chinese law prohibits or restrict direct foreign investment in the operating companies. Due
to PRC legal restrictions on foreign ownership in certain businesses, we do not have any equity ownership of the VIE or its subsidiaries;
instead, we receive the economic benefits of the VIE’s business operations through certain contractual agreements.
As
a result of such series of contractual arrangements, SZ CXJ is the primary beneficiary of the VIE for accounting purposes and the VIE
is a PRC consolidation entity under U.S. GAAP. The Company consolidates the financial results of the VIE and its subsidiaries in its
consolidated financial statements in accordance with U.S. GAAP. Neither the Company nor its investors own any equity interest in, have
direct foreign investment in, or control through any such ownership of or investment in the VIE. As a result, investors in the Company’s
common stock are not purchasing an equity interest in the VIE or in its subsidiaries, but instead are purchasing an equity interest in
ECXJ, the Nevada holding company. These contractual arrangements have not been tested in a court of law in the PRC. Moreover, the binding
rights over the VIE’s subsidiaries in the contractual arrangements between SZ CXJ and HZ CXJ are implicit and indirect and the
company laws and regulations in the PRC governing the business operations of the VIE’s subsidiaries are uncertain.
Read full description ↓
Risk
Related to our VIE Structure
●
PRC laws and regulations
prohibit or restrict foreign ownership of companies that operate Internet information and content, value added telecommunications,
and certain other businesses in which we are engaged or could be deemed to be engaged. Consequently, our operations and business
in the PRC are conducted through contractual arrangements (“VIE Agreements”) with SZ CXJ VIE. If the Chinese government
should disallow or limit the use of the VIE, it could materially and adversely affect our business, which could result in your shares
significantly declining in value or becoming worthless. See “