v3.25.2

Condensed Consolidated Statements of Operations and Comprehensive Loss (Unaudited) - USD ($)

3 Months Ended

9 Months Ended

May 31, 2025

May 31, 2024

May 31, 2025

May 31, 2024

Income Statement [Abstract]

Revenue

$ 37,306

$ 89,616

$ 160,359

$ 222,108

Cost of revenue

8,505

56,741

168,681

244,142

Gross profit/(loss)

28,801

32,875

(8,322)

(22,034)

Operating expenses:

Selling and marketing expenses

5,566

23,646

20,264

61,849

General and administrative expenses

1,231,898

984,048

7,096,421

3,936,596

Total operating expenses

1,237,464

1,007,694

7,116,685

3,998,445

Loss from operation

(1,208,663)

(974,819)

(7,125,007)

(4,020,479)

Other income

Interest (expense)/income

(32)

147

Other income

21,857

410

24,130

90,915

Total other income

21,825

378

24,277

90,959

Loss from operation before income taxes

(1,186,838)

(974,441)

(7,100,730)

(3,929,520)

Income tax expenses

Net loss

(1,186,838)

(974,441)

(7,100,730)

(3,929,520)

Less: Net loss attributable to non-controlling interests

(69,014)

(81,747)

(221,683)

(225,599)

Net loss attributable to equity holders of the Company

(1,117,824)

(892,694)

(6,879,047)

(3,703,921)

Other comprehensive loss:

Foreign currency translation adjustment

(103,798)

(86,717)

(89,560)

(170,798)

Total comprehensive loss

(1,221,622)

(979,411)

(6,968,607)

(3,874,719)

Less: net comprehensive (loss)/income attributable to non-controlling interests

(21,508)

7,368

(9,273)

2,202

Net comprehensive loss attributable to equity holders of the Company

$ (1,200,114)

$ (986,779)

$ (6,959,334)

$ (3,876,921)

Net loss attributable to equity holders of the Company per common share:

Basic

^[1]

$ (0.04)

$ (0.03)

$ (0.26)

$ (0.14)

Diluted

^[1]

$ (0.04)

$ (0.03)

$ (0.26)

$ (0.14)

Weighted average number of common shares outstanding:

Basic

^[1]

27,180,631

25,685,591

26,709,695

25,676,029

Diluted

^[1]

27,180,631

25,685,591

26,709,695

25,676,029

[1]	Retroactively restated to reflect 1-for-4 share consolidation effective on September 11, 2024

- Definition

Amount after tax of increase (decrease) in equity from transactions and other events and circumstances from net income and other comprehensive income, attributable to parent entity. Excludes changes in equity resulting from investments by owners and distributions to owners.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 220
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 2
-Subparagraph (SX 210.5-03(24))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483621/220-10-S99-2

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 942
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.9-04(26))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147478524/942-220-S99-1

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 944
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.7-04(22))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477250/944-220-S99-1

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 220
-SubTopic 10
-Name Accounting Standards Codification
-Section 45
-Paragraph 1A
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482790/220-10-45-1A

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 220
-SubTopic 10
-Name Accounting Standards Codification
-Section 45
-Paragraph 1B
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482790/220-10-45-1B

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 944
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.7-04(20))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477250/944-220-S99-1

Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 5
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482790/220-10-45-5

EvoAir Holdings Inc. 10-Q