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    SEC Form 6-K filed by Eastern International Ltd.

    12/11/25 8:30:17 AM ET
    $ELOG
    Integrated Freight & Logistics
    Industrials
    Get the next $ELOG alert in real time by email
    6-K 1 form6-k.htm 6-K

     

     

     

    UNITED STATES

    SECURITIES AND EXCHANGE COMMISSION

    WASHINGTON, D.C. 20549

     

    FORM 6-K

     

    REPORT OF FOREIGN PRIVATE ISSUER

    PURSUANT TO RULE 13a-16 OR 15d-16 OF THE

    SECURITIES EXCHANGE ACT OF 1934

     

    For the month of December 2025

     

    Commission File Number 001-42817

     

    eastern international Ltd.

    (Translation of registrant’s name into English)

     

    Suite 901-903, 9th Floor, Building #2, Qianwan Zhigu

    Chuanhua Smart Center Science and Technology City Block

    Xiaoshan Economic and Technological Development Zone

    Xiaoshan District, Hangzhou, Zhejiang Province, China 311231

    (Address of principal executive offices)

     

    Indicate by check mark whether the registrant files or will file annual reports under cover of Form 20-F or Form 40-F:

     

    Form 20-F ☒ Form 40-F ☐

     

     

     

     

     

     

    INFORMATION CONTAINED IN THIS FORM 6-K REPORT

     

    Financial Results For the Six Months Ended September 30, 2025

     

    Eastern International Ltd. (the “Company”, “us”, “our”, or “we”) announced its unaudited financial results for the six months ended September 30, 2025.

     

    Revenues

     

    Our revenues for the six months ended September 30, 2025 were approximately $27.2 million, representing an increase of 27.8% from approximately $21.3 million for the same period of 2024. This increase was primarily contributed by the growth in transportation services, while partially offset by the decrease in warehouse subleasing services.

     

      

    For the Six Months Ended

    September 30,

         
       2025   2024   %Change 
    Revenues from               
    transportation services  $25,432,644   $19,006,582    33.8%
    warehouse subleasing services   1,760,104    2,265,548    (22.3)%
    Total Revenues  $27,192,748   $21,272,130    27.8%

     

    ●Transportation services - our revenues from transportation services increased by approximately $6.4 million or 33.8%, which was primarily contributed by the growth in revenues from project logistics. We have completed 2,487 orders for project logistics during the six months ended September 30, 2025, comparing to 1,333 orders for the same period of 2024, as our major customers increased their orders for project logistics.

     

    ●Warehouse subleasing services – our revenues from warehouse subleasing services decreased by approximately $0.5 million or 22.3%, primarily because a tenant did not renew the lease when it expired.

     

    Cost of revenues

     

    Our cost of revenues for the six months ended September 30, 2025 was approximately $24.2 million, representing a 32.5% increase from approximately $18.2 million for the same period of 2024. The increase primarily stemmed from higher costs for project logistics, attributable to the completion of more project logistics orders, as discussed above.

     

    Gross profit

     

    Our gross profit for the six months ended September 30, 2025 was $3,018,094, representing a slight decrease of 0.3% from $3,026,330 for the same period of 2024, which is due to the growth in our revenues was offset by the drop in our profit margin. In order to retain our major customers under the increasingly competitive environment, we offered more favorable pricing for their project logistics orders as compared to the same period of 2024, while our average costs for fullfilling these orders remained stable. As a result, the profit margin of our project logistics declined, thereby lowering the overall profit margin of the Company.

     

    2

     

     

    Selling expenses

     

    Our selling expenses were $463,357 for the six months ended September 30, 2025, which increased by 31.9% from $351,266 for the same period of 2024. The increase was primarily attributable to the increase in salaries for the sales team and their travelling expenses. The change was generally in line with the increase in our revenues.

     

    General and administrative expenses

     

    Our general and administrative expenses were approximately $1.52 million for the six months ended September 30, 2025, which decreased by 14.7% from approximately $1.79 million for the same period of 2024. The decrease was primarily resulted from the decreases in provisions for expected credit losses, as well as decreased professional service fees, while partially offset by the increase in office lease expenses.

     

    Other (expenses) income, net

     

    Our other expenses, net was $187,734 for the six months ended September 30, 2025, compared to other income, net of $70,086 for the same period of 2024. The change was primarily due to the increase in interest expenses, as our PRC operating subsidiaries increased their bank borrowings for business growth, while partially offset by the decrease in insurance indemnity received, as we incurred less damages during transportations.

     

    Income tax expenses

     

    Income tax expenses were $268,396 and $419,601 for the six months ended September 30, 2025 and 2024, respectively, resulting from a pre-tax income of $843,702 and $959,723 for the six months ended September 30, 2025 and 2024, respectively. The decline in our income tax expenses was primarily driven by a lower effective income tax rate, which fell to 31.8% for the six months ended September 30, 2025 from 43.7% for the same period of 2024. The elevated effective income tax rate in the six months ended September 30, 2024 was largely due to significant non-deductible administrative expenses incurred by our Cayman company during preparations for our initial public offering, while these non-deductible expenses were substantially lower in 2025, resulting in a normalized effective income tax rate.

     

    Net income

     

    As a result of the foregoing, our net income was $575,306 for the six months ended September 30, 2025, representing an increase of 6.5% from $540,122 for the same period of 2024.

     

    3

     

     

    Earnings per share

     

    The Company computes earnings per share (“EPS”) in accordance with ASC 260, “Earnings per Share”. ASC 260 requires companies to present basic and diluted EPS. Basic EPS is measured as net income divided by the weighted average number of ordinary shares outstanding for the period. Diluted EPS presents the dilutive effect on a per share basis of potential ordinary shares (e.g., convertible securities, options and warrants) as if they had been converted at the beginning of the periods presented, or issuance date, if later. Potential ordinary shares that have an anti-dilutive effect (i.e., those that increase income per share or decrease loss per share) are excluded from the calculation of diluted EPS. For the six months ended September 30, 2025 and 2024, the dilutive effect of the Company’s Preferred Shares issued and outstanding which are convertible to ordinary shares for each Preferred Share was taken into consideration in calculation of diluted EPS.

     

    Cash and cash equivalents

     

    As of September 30, 2025, we had cash and restricted cash of $5.9 million, including approximately $3.6 million raised from the initial public offering closed in August 2025. As of March 31, 2025, we had cash of $0.8 million.

     

    Exchange Rate

     

    The Company’s financial information is presented in U.S. dollars (“USD”). The functional currency of the Company’s PRC subsidiaries is the Chinese Yuan, Renminbi (“RMB”), the currency of the PRC. Any transactions which are denominated in currencies other than RMB are translated into RMB at the exchange rate quoted by the People’s Bank of China prevailing at the dates of the transactions, and exchange gains and losses are included in the statements of income as foreign currency transaction gain or loss. The consolidated financial statements of the Company have been translated into U.S. dollars in accordance with ASC 830, “Foreign Currency Matters”.

     

    This report contains translations of certain RMB amounts into U.S. dollars (“USD” or “$”) at specified rates solely for the convenience of the reader. The exchange rates in effect as of September 30, 2025 and March 31, 2025 were RMB1 for $0.1405 and $0.1378, respectively. The average exchange rates for the six months ended September 30, 2025 and 2024 were RMB1 for $0.1390 and $0.1388, respectively.

     

    Safe Harbor Statement

     

    This report contains forward-looking statements. These statements are made under the “safe harbor” provisions of the U.S. Private Securities Litigation Reform Act of 1995. Statements that are not historical facts, including statements about the Company’s beliefs and expectations, are forward-looking statements. Forward-looking statements involve inherent risks and uncertainties, and a number of factors could cause actual results to differ materially from those contained in any forward-looking statement. In some cases, forward-looking statements can be identified by words or phrases such as “may,” “will,” “expect,” “anticipate,” “target,” “aim,” “estimate,” “intend,” “plan,” “believe,” “potential,” “continue,” “is/are likely to” or other similar expressions. The Company may also make written or oral forward-looking statements in its reports filed with, or furnished to, the U.S. Securities and Exchange Commission, in its annual reports to shareholders, in press releases and other written materials and in oral statements made by its officers, directors or employees to third parties. These statements are subject to uncertainties and risks including, but not limited to, the following: the Company’s goals and strategies; the Company’s future business development; financial condition and results of operations; product and service demand and acceptance; reputation and brand; the impact of competition and pricing; changes in technology; government regulations; fluctuations in general economic and business conditions in China and assumptions underlying or related to any of the foregoing and other risks contained in reports filed by the Company with the SEC. For these reasons, among others, investors are cautioned not to place undue reliance upon any forward-looking statements in this report. Additional factors are discussed in the Company’s filings with the SEC, which are available for review at www.sec.gov. The Company undertakes no obligation to publicly revise these forward-looking statements to reflect events or circumstances that arise after the date hereof unless they are required by the law.

     

    4

     

     

    EASTERN INTERNATIONAL LTD. AND ITS SUBSIDIARIES

    UNAUDITED INTERIM CONDENSED CONSOLIDATED BALANCE SHEETS

    (Amounts in U.S. dollars, except for share and per share data, or otherwise noted)

     

       September 30, 2025
    (Unaudited)
      

    March 31, 2025
    (Audited)

     
             
    ASSETS          
    Current Assets          
    Cash  $5,774,150   $846,409 
    Restricted cash   161,057    - 
    Notes receivable   1,149,321    1,805,140 
    Accounts receivable, net          
    - third parties   19,677,679    13,679,559 
    - a related party   592,176    641,339 
    Contract assets   2,182    31,709 
    Advances to suppliers   924,344    286,507 
    Amount due from a related party   -    136,416 
    Other current assets, net   1,394,282    2,253,850 
    Total current assets   29,675,191    19,680,929 
               
    Non-current assets          
    Property and equipment, net   423,097    461,205 
    Operating lease right of use assets, net   1,594,261    1,795,668 
    Deferred offering costs   -    881,862 
    Deferred tax assets   26,966    40,949 
    Other non-current assets   1,853,810    1,920,878 
    Total non-current assets   3,898,134    5,100,562 
               
    Total Assets  $33,573,325   $24,781,491 
               
    LIABILITIES AND SHAREHOLDERS’ EQUITY          
    Current Liabilities          
    Bank and other borrowings  $4,171,045   $3,766,634 
    Accounts payable   8,430,959    4,877,717 
    Notes payable   280,938    - 
    Contract liabilities   45,368    117,191 
    Amounts due to related parties   207,635    203,695 
    Operating lease liabilities, current   545,652    451,363 
    Income taxes payable   584,748    850,308 
    Dividends payable   948,664    1,072,040 
    Other current liabilities   1,588,522    777,550 
    Total current liabilities   16,803,531    12,116,498 
               
    Non-current Liability          
    Operating lease liabilities, non-current   990,820    1,198,905 
    Total non-current liability   990,820    1,198,905 
               
    Total Liabilities   17,794,351    13,315,403 
               
    Commitments and Contingencies          
               
    Shareholders’ Equity          
    Preferred shares, par value $0.0001 each, 50,000,000 shares authorized, 1,000,000 issued and outstanding as of September 30, 2025 and March 31, 2025   100    100 
    Ordinary Shares, par value $0.0001 each, 450,000,000 shares authorized, 12,017,000 and 10,417,000 issued and outstanding as of September 30, 2025 and March 31, 2025, respectively   1,202    1,042 
    Additional paid-in capital   11,646,440    8,040,388 
    Statutory reserves   974,994    888,085 
    Retained earnings   3,708,205    3,219,808 
    Accumulated other comprehensive loss   (551,967)   (683,335)
    Total Shareholders’ Equity   15,778,974    11,466,088 
               
    Total Liabilities and Shareholders’ Equity  $33,573,325   $24,781,491 

     

    5

     

     

    EASTERN INTERNATIONAL LTD. AND ITS SUBSIDIARIES

    UNAUDITED INTERIM CONDENSED CONSOLIDATED STATEMENTS OF INCOME AND COMPREHENSIVE INCOME

    (Amounts in U.S. dollars, except for share and per share data, or otherwise noted)

     

       For the six months ended September 30, 
       2025   2024 
             
    Revenues          
    - third parties  $27,074,336   $21,139,650 
    - a related party   118,412    132,480 
    Total revenues   27,192,748    21,272,130 
               
    Cost of Revenues          
    - third parties   (24,156,950)   (18,245,800)
    - a related party   (17,704)   - 
    Total cost of revenue   (24,174,654)   (18,245,800)
               
    Gross Profit   3,018,094    3,026,330 
               
    Operating Expenses          
    Selling expenses   (463,357)   (351,266)
    General and administrative expenses   (1,523,301)   (1,785,427)
    Total operating expenses   (1,986,658)   (2,136,693)
               
    Income from Operations   1,031,436    889,637 
               
    Other Income (Expenses)          
    Interest income   5,559    509 
    Interest expenses   (171,647)   (64,901)
    Foreign currency transaction loss   (1,593)   (3,327)
    Insurance indemnity   1,446    142,500 
    Government subsidies   2,887    4,724 
    Other expenses, net   (24,386)   (9,419)
    Total other (expenses) income, net   (187,734)   70,086 
               
    Income Before Income Taxes   843,702    959,723 
               
    Income tax expenses   (268,396)   (419,601)
               
    Net Income   575,306    540,122 
               
    Other Comprehensive Income          
    Foreign currency translation adjustment   131,368    262,663 
               
    Comprehensive Income  $706,674   $802,785 
               
    Earnings Per Share          
    -Basic  $0.05   $0.05 
    -Diluted  $0.05   $0.05 
               
    Weighted Average Shares Outstanding          
    -Basic   10,696,781    10,417,000 
    -Diluted   11,696,781    11,417,000 

     


    6

     

     

    EASTERN INTERNATIONAL LTD. AND ITS SUBSIDIARIES

    UNAUDITED INTERIM CONDENSED STATEMENTS OF CHANGES IN SHAREHOLDERS’ EQUITY

    FOR THE SIX MONTHS ENDED SEPTEMBER 30, 2025 AND 2024

    (Amounts in U.S. dollars, except for share and per share data, or otherwise noted)

     

       Ordinary Shares   Preferred Shares   Additional            Accumulated other       
       No. of Shares   Amount   No. of Shares   Amount   paid-in capital   Statutory reserves   Retained earnings   comprehensive loss   Total 
                                         
    Balance as of March 31, 2024 (Audited)   10,417,000   $1,042    1,000,000   $100   $8,038,988   $675,027   $1,652,840   $(617,898)  $9,750,099 
                                                  
    Amortization of restricted shares of a subsidiary   -    -    -    -    1,400    -    -    -    1,400 
    Net income   -    -    -    -    -    -    540,122    -    540,122 
    Appropriation to statutory reserves   -    -    -    -    -    134,662    (134,662)   -    - 
    Foreign currency translation gain   -    -    -    -    -    -    -    262,663    262,663 
                                                  
    Balance as of September 30, 2024 (Unaudited)   10,417,000   $1,042    1,000,000   $100   $8,040,388   $809,689   $2,058,300   $(355,235)  $10,554,284 
                                                  
    Balance as of March 31, 2025 (Audited)   10,417,000   $1,042    1,000,000   $100   $8,040,388   $888,085   $3,219,808   $(683,335)  $11,466,088 
                                                  
    Issuance of Ordinary Shares, net of offering expenses   1,600,000    160    -    -    3,606,052    -    -    -    3,606,212 
    Net income   -    -    -    -    -    -    575,306    -    575,306 
    Appropriation to statutory reserves   -    -    -    -    -    86,909    (86,909)   -    - 
    Foreign currency translation gain   -    -    -    -    -    -    -    131,368    131,368 
                                                  
    Balance as of September 30, 2025 (Unaudited)   12,017,000   $1,202    1,000,000   $100   $11,646,440   $974,994   $3,708,205   $(551,967)  $15,778,974 

     

    7

     

     

    EASTERN INTERNATIONAL LTD. AND ITS SUBSIDIARIES

    UNAUDITED INTERIM CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS

    (Amounts in U.S. dollars, except for share and per share data, or otherwise noted)

     

       For the six months ended September 30, 
       2025   2024 
    Cash flows from operating activities:          
    Net income  $575,306   $540,122 
    Adjustments to reconcile net income to net cash used in operating activities:          
    Depreciation   51,578    39,083 
    (Reversal of) provision for expected credit losses   (45,175)   66,728 
    Amortization of restricted shares of a subsidiary   -    1,400 
    Deferred tax expenses (benefits)   14,620    (15,237)
    Changes in operating assets and liabilities:          
    Notes receivable   683,467    (320,856)
    Accounts receivable - third parties   (5,665,010)   (681,041)
    Accounts receivable - a related party   101,641    (108,122)
    Contract assets   29,822    74,602 
    Advances to suppliers   (625,642)   (84,149)
    Other current assets   815,595    (648,382)
    Other non-current assets   103,126    (630,914)
    Accounts payables   3,422,501    (804,583)
    Notes payable   277,982    - 
    Contract liabilities   (73,310)   68,679 
    Income taxes payable   (279,039)   191,588 
    Lease liabilities   89,472    - 
    Other current liabilities   787,559    (98,618)
    Net cash provided by (used in) operating activities   264,493    (2,409,700)
               
    Cash flows from an investing activity:          
    Purchase of property and equipment   (5,045)   (213,913)
    Net cash used in the investing activity   (5,045)   (213,913)
               
    Cash flows from financing activities:          
    Proceeds from bank and other borrowings   3,078,655    971,912 
    Repayments of bank and other borrowings   (2,750,589)   (197,691)
    Borrowings from related parties   -    206,597 
    Advances to related parties   (5,005)   - 
    Net IPO proceeds received from the underwriter   5,727,070    - 
    Deferred offering costs   (1,238,996)   (347,335)
    Net cash provided by financing activities   4,811,135    633,483 
               
    Effect of exchange rate changes on cash and restricted cash   18,215    7,854 
               
    Net increase (decrease) in cash and restricted cash   5,088,798    (1,982,276)
               
    Cash, beginning of period   846,409    2,170,459 
               
    Cash and restricted cash, end of period  $5,935,207   $188,183 
               
    Reconciliation of cash and restricted cash, end of the period          
    Cash   5,774,150    188,183 
    Restricted Cash   161,057    - 
               
    Total Cash and restricted Cash, end of the period  $5,935,207   $188,183 
               
    Supplemental disclosure information:          
    Cash paid for income tax  $213,646   $230,868 
    Cash paid for interest  $171,647   $64,901 
               
    Supplemental non-cash activities:          
               
    Initial recognition of lease obligations related to right-of-use assets  $2,824   $106,630 
    Dividends payable offset with due from related parties  $142,596   $- 
    Opening deferred offering costs offset with net IPO proceeds  $881,862   $- 

     

    8

     

     

    SIGNATURES

     

    Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

     

    Date: December 11, 2025

     

      Eastern international LTD.
       
      By: /s/ Albert Wong
      Name: Albert Wong
      Title: Chief Executive Officer

     

    9

     

     

     

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    Eastern International Ltd. Acquires Guizhou Minji to Expand Logistics into Power Engineering Field

    HANGZHOU, China, Oct. 27, 2025 /PRNewswire/ -- Eastern International Ltd. ("Eastern International" or the "Company") (NASDAQ:ELOG), a provider of domestic and cross-border professional logistic services including project logistic and general logistic for Company clients, today announced that Hangzhou TC-Link Logistics Supply Chain Management Co., Ltd. ("Hangzhou TC-Link"), a wholly owned subsidiary of the Company, has entered a "Share Transfer Agreement" with the shareholders of Guizhou Minji Construction Engineering Co., Ltd. ("Guizhou Minji") to acquire 100% equity interest of Guizhou Minji. The acquisition was completed on October 27, 2025 and Guizhou Minji has become an indirectly wholly

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    4/3/26 4:20:04 PM ET
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    SEC Form 6-K filed by Eastern International Ltd.

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    SEC Form 6-K filed by Eastern International Ltd.

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