| RELATED PARTY TRANSACTIONS |
NOTE 11 — RELATED PARTY TRANSACTIONS
The Company’s relationships with related
parties who had transactions with the Company are summarized as follows:
| | | | | Name of Related Party | | Relationship to the Company | | Shanghai Tuwen Office Equipment Co., Ltd. | | An entity partially owned by the non-controlling shareholder who own 45% of Changyun | | Shanghai Yaodun Science and Technology Development Center (Limited Partnership) | | An entity owned by the Company’s chairman and CEO | | Qingdao Lixing Technology Co., Ltd. | | An entity partially owned by the Supervisor of Qingdao | | Kunming Jinbi Office Equipment Co., Ltd. | | The general manager of this entity is the Supervisor of Kunming | | Qinghai Jiayuan Mingyue Trade Co., Ltd. | | An entity partially owned by the non-controlling shareholder who owns 45% of Qinghai | | Anhui New Yalian Office Equipment Co., Ltd. | | An entity partially owned by the Company’s minority shareholder | | Xuancheng Jinshida Modern Office Equipment Co., Ltd. | | An entity partially owned by the Company’s minority shareholder | | Ningbo Lihong Information System Engineering Co., Ltd. | | An entity partially owned by the Company’s minority shareholder | | Yue Yan (Shanghai) Digital Technology Co., Ltd. | | An entity owned by the officer of the Company | | Qinghai Chengchuang ideal Trading Co. Ltd. | | An entity partially owned by the director of Qinghai | | Hangzhou Shilian Office Equipment Co., Ltd | | An entity partially owned by the non-controlling shareholder who own 45% of Hangzhou | | Hebei Leading Future Technology Co., Ltd. | | The Supervisor of this entity is the non-controlling shareholders who own 45% of Shijiazhuang | | Hongkong Eshallgo Holding Group Co., Limited | | An entity owned by the Company’s CEO and Director | | Eshallgo Electrical Equipment (Shanghai) Co., Ltd. | | Shareholder of the Company | | Zhidan Mao | | Chairman | | Qiwei Miao | | Chief Executive Officer and Director | | Chun Lyu | | Chief Financial Officer | | Yun Li | | The non-controlling shareholders who own 45% of Qinghai | | Peidong Xia | | The non-controlling shareholders who own 45% of Changyun | | Zhongyang Pan | | Family me member of the non-controlling shareholders who own 45% of Suzhou | | Jialiang Wang | | The non-controlling shareholders who own 45% of Zibo | a. Accounts receivable - related parties
Accounts receivable - related parties consisted
of the following:
| | |
September 30, | | |
March 31, | |
| | |
2025 | | |
2025 | |
| Hangzhou Shilian Office Equipment Co., Ltd | |
$ | 24,762 | | |
$ | — | |
| Shanghai Tuwen Office Equipment Co., Ltd. | |
| 22,553 | | |
| 166,236 | |
| Anhui New Yalian Office Equipment Co., Ltd. | |
| 18,477 | | |
| 64,812 | |
| Xuancheng Jinshida Modern Office Equipment Co., Ltd. | |
| 7,802 | | |
| 12,823 | |
| Hebei Leading Future Technology Co., Ltd. | |
| 3,943 | | |
| 1,345 | |
| Others | |
| 281 | | |
| 276 | |
| Accounts receivable - related parties | |
$ | 77,818 | | |
$ | 245,492 | |
For accounts receivable due from related parties,
approximately 33.1%, or $25,789 of the September 30, 2025 balances have been subsequently collected as of February 28, 2026.
b. Advance to vendors - related parties
Advance to vendors - related parties consisted
of the following:
| | |
September 30, | | |
March 31, | |
| | |
2025 | | |
2025 | |
| Qinghai Chengchuang Ideal Trading Co. Ltd. | |
$ | 171,802 | | |
$ | — | |
| Qinghai Jiayuan Mingyue Trade Co., Ltd. | |
| 140,445 | | |
| — | |
| Others | |
| 170 | | |
| 50 | |
| Advance to vendors - related parties | |
$ | 312,417 | | |
$ | 50 | |
The Company periodically makes purchase advances
to various vendors, including the related party suppliers. For advance to vendors made to related parties, approximately 17.3%, or $384,365
of the September 30, 2025 balances have been subsequently utilized as of February 28, 2026.
c. Due from related parties
Due from related parties consisted of the following:
| | |
September 30, | | |
March 31, | |
| | |
2025 | | |
2025 | |
| Qiwei Miao | |
$ | 1,122,515 | | |
$ | 1,105,383 | |
| Zhidan Mao | |
| 698,557 | | |
| 594,363 | |
| Hangzhou Shilian Office Equipment Co., Ltd | |
| 562,621 | | |
| 530,458 | |
| Ningbo Lihong Information System Engineering Co., Ltd. | |
| 436,782 | | |
| 158,448 | |
| Chun Lyu | |
| 311,698 | | |
| 291,495 | |
| Yun Li | |
| — | | |
| 148,402 | |
| Shanghai Yaodun Science and Technology Development Center (Limited Partnership) | |
| 144,865 | | |
| 142,117 | |
| Eshallgo Electrical Equipment (Shanghai) Co., Ltd. | |
| 140,445 | | |
| 137,781 | |
| Qingdao Lixing Technology Co., Ltd. | |
| — | | |
| 68,891 | |
| Others | |
| 1,364 | | |
| 19,679 | |
| Due from related parties | |
$ | 3,418,847 | | |
$ | 3,197,017 | |
The Company historically loaned funds to its related
parties for business purposes. The balance due from related parties is typically interest-free and due upon demand. For amount due from
related parties, approximately 16.0%, or $547,625 of the September 30, 2025 balances have been subsequently collected as of February 28,
2026. d. Accounts payable - related parties
Accounts payable - related parties consisted
of the following:
| | |
September 30, | | |
March 31, | |
| | |
2025 | | |
2025 | |
| Qingdao Lixing Technology Co., Ltd. | |
$ | 23,135 | | |
$ | 90,946 | |
| Yue Yan (Shanghai) Digital Technology Co., Ltd. | |
| — | | |
| 31,679 | |
| Hangzhou Shilian Office Equipment Co., Ltd | |
| — | | |
| 16,020 | |
| Others | |
| 1,002 | | |
| 1,616 | |
| Accounts payable - related parties | |
$ | 24,137 | | |
$ | 140,261 | |
All these accounts payable to related parties
occurred in the ordinary course of business and are payable upon demand without interest.
e. Due to related parties
Due to related parties consisted of the following:
| | |
September 30, | | |
March 31, | |
| | |
2025 | | |
2025 | |
| Jialiang Wang | |
$ | 255,951 | | |
$ | — | |
| Peidong Xia | |
| 103,227 | | |
| 114,358 | |
| Hongkong Eshallgo Holding Group Co., Limited | |
| 9,739 | | |
| 10,285 | |
| Others | |
| 5,425 | | |
| 7,977 | |
| Due to related parties | |
$ | 374,342 | | |
$ | 132,620 | |
Amount due to related parties are advances from
various related parties for working capital during the Company’s normal course of business. These advances are unsecured, non-interest
bearing and due on demand.
f. Due to a related party – non-current
| | |
September 30, | | |
March 31, | |
| | |
2025 | | |
2025 | |
| Zhongyang Pan | |
$ | 94,098 | | |
$ | 126,759 | |
| Due to a related party - non-current | |
$ | 94,098 | | |
$ | 126,759 | |
Amount due to a related party – non-current
is loan borrowed from the related party for working capital during the Company’s normal course of business for three years with
maturity date on December 15, 2027. The loan bears a fixed interest rate of 3.0% per annum.
g. Sales to related parties
Sales to related parties consisted of the following:
| | |
For the Six Months Ended
September 30, | |
| | |
2025 | | |
2024 | |
| Hangzhou Shilian Office Equipment Co., Ltd | |
$ | 49,956 | | |
$ | 87,603 | |
| Ningbo Lihong Information System Engineering Co., Ltd. | |
| 22,356 | | |
| 48,533 | |
| Anhui New Yalian Office Equipment Co., Ltd. | |
| 19,281 | | |
| 168,751 | |
| Xuancheng Jinshida Modern Office Equipment Co., Ltd. | |
| 8,407 | | |
| — | |
| Hebei Leading Future Technology Co., Ltd. | |
| 2,401 | | |
| 32,360 | |
| Shanghai Tuwen Office Equipment Co., Ltd. | |
| 1,868 | | |
| 208,059 | |
| Kunming Jinbi Office Equipment Co., Ltd. | |
| — | | |
| 24,641 | |
| Qinghai Jiayuan Mingyue Trade Co., Ltd. | |
| — | | |
| 89,554 | |
| Others | |
| 111 | | |
| 10,196 | |
| Sales to related parties | |
$ | 104,380 | | |
$ | 669,697 | |
h. Purchases from related parties
Purchases from related parties consisted of the
following:
| | |
For the Six Months Ended
September 30, | |
| | |
2025 | | |
2024 | |
| Shanghai Tuwen Office Equipment Co., Ltd. | |
$ | 147,308 | | |
$ | 27,495 | |
| Kunming Jinbi Office Equipment Co., Ltd. | |
| — | | |
| 401,337 | |
| Yue Yan (Shanghai) Digital Technology Co., Ltd. | |
| 6,255 | | |
| — | |
| Others | |
| — | | |
| 2,488 | |
| Purchases from related parties | |
$ | 153,563 | | |
$ | 431,320 | |
i. Loan transactions with related parties
Loan transactions with related parties consisted
of the following:
| | |
| |
For the Six Months Ended | |
| | |
| |
September 30, | |
| | |
Nature | |
2025 | | |
2024 | |
| Ningbo Lihong Information System Engineering Co., Ltd. | |
Payments made to a related party | |
$ | (272,426 | ) | |
$ | (305,522 | ) |
| Zhidan Mao | |
Payments made to a related party | |
| (97,295 | ) | |
| (301,110 | ) |
| Hangzhou Shilian Office Equipment Co., Ltd | |
Payments made to a related party | |
| (21,683 | ) | |
| (138,874 | ) |
| Qiwei Miao | |
Payments made to a related party | |
| (16,698 | ) | |
| (1,021,847 | ) |
| Qingdao Lixing Technology Co., Ltd. | |
Collection from (payments made to) a related party | |
| 69,496 | | |
| (167,863 | ) |
| Yun Li | |
Collection from a related party | |
| 149,707 | | |
| — | |
| Jialiang Wang | |
Proceeds from a related party | |
| 253,306 | | |
| — | |
| Qinghai Chengchuang Ideal Trading Co. Ltd. | |
Payments made to a related party | |
| — | | |
| (215,269 | ) |
| Shanghai Yaodun Science and Technology Development Center (Limited Partnership) | |
Payments made to a related party | |
| — | | |
| (138,874 | ) |
| Eshallgo Electrical Equipment (Shanghai) Co., Ltd. | |
Payments made to a related party | |
| — | | |
| (138,874 | ) |
| Anhui New Yalian Office Equipment Co., Ltd. | |
Collection from a related party | |
| — | | |
| 64,170 | |
| Others | |
Payment/repayment made to related parties | |
| (52,788 | ) | |
| (65,425 | ) |
| Total | |
| |
$ | 11,619 | | |
$ | (2,429,488 | ) |
|
NOTE 11 —
RELATED PARTY TRANSACTIONS
The
Company’s relationships with related parties who had transactions with the Company are summarized as follows:
| Name of Related Party | | Relationship to the Company | | Shanghai Tuwen Office Equipment Co., Ltd. | | An entity partially owned by the non-controlling shareholder who own 45% of Changyun | | Shanghai Yaodun Science and Technology Development Center (Limited Partnership) | | An entity owned by the Company’s chairman and CEO | | Qingdao Lixing Technology Co., Ltd. | | An entity partially owned by the Supervisor of Qingdao | | Kunming Jinbi Office Equipment Co., Ltd. | | The general manager of this entity is the Supervisor of Kunming | | Qinghai Jiayuan Mingyue Trade Co., Ltd. | | An entity partially owned by the non-controlling shareholder who owns 45% of Qinghai | | Anhui New Yalian Office Equipment Co., Ltd. | | An entity partially owned by the Company’s minority shareholder | | Xuancheng Jinshida Modern Office Equipment Co., Ltd. | | An entity partially owned by the Company’s minority shareholder | | Ningbo Lihong Information System Engineering Co., Ltd. | | An entity partially owned by the Company’s minority shareholder | | Yue Yan (Shanghai) Digital Technology Co., Ltd. | | An entity owned by the officer of the Company | | Qinghai Chengchuang ideal Trading Co. Ltd. | | An entity partially owned by the director of Qinghai | | Hangzhou Shilian Office Equipment Co., Ltd | | An entity partially owned by the non-controlling shareholder who own 45% of Hangzhou | | Hebei Leading Future Technology Co., Ltd. | | The Supervisor of this entity is the non-controlling shareholders who own 45% of Shijiazhuang | | Hongkong Eshallgo Holding Group Co., Limited | | An entity owned by the Company’s CEO and Director | | Eshallgo Electrical Equipment (Shanghai) Co., Ltd. | | Shareholder of the Company | | Shanghai Mingzhe Office Equipment Co., Ltd. | | An entity partially owned by the officer of Lixin before April 1, 2023, the entity ceased to be a related party to the Company since April 1, 2023. | | Hebei Shilong Digital Technology Co., Ltd. | | The officer of this entity is the Company’s minority shareholder before April 1, 2023, the entity ceased to be a related party to the Company since April 1, 2023. | | Youshi Innovation Business Group Co., Ltd. | | An entity partially owned by the non-controlling shareholder who owns 45% of Beijing, the entity ceased to be a related party to the Company since April 1, 2024. | | Zhidan Mao | | Chairman | | Qiwei Miao | | Chief Executive Officer and Director | | Chun Lyu | | Chief Financial Officer | | Yun Li | | The non-controlling shareholders who own 45% of Qinghai | | Peidong Xia | | The non-controlling shareholders who own 45% of Changyun | | Zhongyang Pan | | Family memember of the non-controlling shareholders who own 45% of Suzhou | a.
Accounts receivable - related parties
Accounts
receivable - related parties consisted of the following:
| | |
March 31, | | |
March 31, | |
| | |
2025 | | |
2024 | |
| Shanghai Tuwen Office Equipment Co., Ltd. | |
$ | 166,236 | | |
$ | 30,780 | |
| Anhui New Yalian Office Equipment Co., Ltd. | |
| 64,812 | | |
| 132,399 | |
| Xuancheng Jinshida Modern Office Equipment Co., Ltd. | |
| 12,823 | | |
| 7,619 | |
| Hebei Leading Future Technology Co., Ltd. | |
| 1,345 | | |
| 48,604 | |
| Others | |
| 276 | | |
| 13,218 | |
| Accounts receivable - related parties | |
$ | 245,492 | | |
$ | 232,620 | |
For
accounts receivable due from related parties, approximately 90.5%, or $222,281 of the March 31, 2025 balances have been subsequently
collected as of August 14, 2025.
b.
Advance to vendors - related parties
Advance
to vendors - related parties consisted of the following:
| | |
March 31, | | |
March 31, | |
| | |
2025 | | |
2024 | |
| Qinghai Chengchuang Ideal Trading Co. Ltd. | |
$ | — | | |
$ | 105,732 | |
| Shanghai Tuwen Office Equipment Co., Ltd. | |
| — | | |
| 38,770 | |
| Qingdao Lixing Technology Co., Ltd. | |
| — | | |
| 31,195 | |
| Others | |
| 50 | | |
| 14,036 | |
| Advance to vendors - related parties | |
$ | 50 | | |
$ | 189,733 | |
The
Company periodically makes purchase advances to various vendors, including the related party suppliers. For advance to vendors made to
related parties, all of the March 31, 2025 balances have been subsequently utilized as of August 14, 2025.
c.
Due from related parties
Due
from related parties consisted of the following:
| | |
March 31, | | |
March 31, | |
| | |
2025 | | |
2024 | |
| Qiwei Miao | |
$ | 1,105,383 | | |
$ | 59,669 | |
| Zhidan Mao | |
| 594,363 | | |
| — | |
| Hangzhou Shilian Office Equipment Co., Ltd | |
| 530,458 | | |
| — | |
| Chun Lyu | |
| 291,495 | | |
| 1,523 | |
| Ningbo Lihong Information System Engineering Co., Ltd. | |
| 158,448 | | |
| — | |
| Yun Li | |
| 148,402 | | |
| — | |
| Shanghai Yaodun Science and Technology Development Center (Limited Partnership) | |
| 142,117 | | |
| 4,358 | |
| Eshallgo Electrical Equipment (Shanghai) Co., Ltd. | |
| 137,781 | | |
| — | |
| Qingdao Lixing Technology Co., Ltd. | |
| 68,891 | | |
| — | |
| Qinghai Chengchuang ideal Trading Co. Ltd. | |
| — | | |
| 237,230 | |
| Anhui New Yalian Office Equipment Co., Ltd. | |
| — | | |
| 63,981 | |
| Others | |
| 19,679 | | |
| — | |
| Due from related parties | |
$ | 3,197,017 | | |
$ | 366,761 | |
The
Company historically loaned funds to its related parties for business purposes. The balance due from related parties is typically interest-free
and due upon demand. For amount due from related parties, approximately 33.9%, or $1,084,279 of the March 31, 2025 balances have been
subsequently collected as of August 14, 2025, the remaining balance is expected to be fully received by December 31, 2025. d.
Accounts payable - related parties
Accounts
payable - related parties consisted of the following:
| | |
March 31, | | |
March 31, | |
| | |
2025 | | |
2024 | |
| Qingdao Lixing Technology Co., Ltd. | |
$ | 90,946 | | |
$ | — | |
| Yue Yan (Shanghai) Digital Technology Co., Ltd. | |
| 31,679 | | |
| — | |
| Hangzhou Shilian Office Equipment Co., Ltd | |
| 16,020 | | |
| — | |
| Others | |
| 1,616 | | |
| 1,387 | |
| Accounts payable - related parties | |
$ | 140,261 | | |
$ | 1,387 | |
All
these accounts payable to related parties occurred in the ordinary course of business and are payable upon demand without interest.
e.
Due to related parties
Due
to related parties consisted of the following:
| | |
March 31, | | |
March 31, | |
| | |
2025 | | |
2024 | |
| Peidong Xia | |
$ | 114,358 | | |
$ | — | |
| Hongkong Eshallgo Holding Group Co., Limited | |
| 10,285 | | |
| — | |
| Others | |
| 7,977 | | |
| 7,348 | |
| Due to related parties | |
$ | 132,620 | | |
$ | 7,348 | |
Amount
due to related parties are advances from related various related parties for working capital during the Company’s normal course
of business. These advances are unsecured, non-interest bearing and due on demand.
f.
Due to a related party – non-current
| | |
March 31, | | |
March 31, | |
| | |
2025 | | |
2024 | |
| Zhongyang Pan | |
$ | 126,759 | | |
$ | — | |
| Due to a related party - non-current | |
$ | 126,759 | | |
$ | — | |
Amount
due to a related party – non-current is loan borrowed from the related party for working capital during the Company’s normal
course of business for threes year with maturity date on December 15, 2027. The loan bears a fixed interest rate of 3.0% per annum.
g.
Sales to related parties
Sales
to related parties consisted of the following:
| | |
For the Years Ended | |
| | |
March 31, | |
| | |
2025 | | |
2024 | | |
2023 | |
| Anhui New Yalian Office Equipment Co., Ltd. | |
$ | 347,621 | | |
$ | 155,599 | | |
$ | 165,224 | |
| Shanghai Tuwen Office Equipment Co., Ltd. | |
| 232,774 | | |
| 92,214 | | |
| 115,189 | |
| Hangzhou Shilian Office Equipment Co., Ltd | |
| 142,957 | | |
| 15,330 | | |
| — | |
| Ningbo Lihong Information System Engineering Co., Ltd. | |
| 95,743 | | |
| 88,365 | | |
| 122,526 | |
| Hebei Leading Future Technology Co., Ltd. | |
| 49,252 | | |
| 46,295 | | |
| 160 | |
| Xuancheng Jinshida Modern Office Equipment Co., Ltd. | |
| 16,682 | | |
| 8,807 | | |
| 40,018 | |
| Qingdao Lixing Technology Co., Ltd. | |
| 1,961 | | |
| 31,930 | | |
| — | |
| Youshi Innovation Business Group Co., Ltd. | |
| — | | |
| 28,683 | | |
| — | |
| Kunming Jinbi Office Equipment Co., Ltd. | |
| — | | |
| 17,147 | | |
| — | |
| Qinghai Jiayuan Mingyue Trade Co., Ltd. | |
| — | | |
| — | | |
| 75,818 | |
| Hebei Shilong Digital Technology Co., Ltd. | |
| — | | |
| — | | |
| 1,295 | |
| Others | |
| 3,581 | | |
| 486 | | |
| 25,048 | |
| Sales to related parties | |
$ | 890,571 | | |
$ | 484,856 | | |
$ | 545,278 | |
h.
Purchases from related parties
Purchases
from related parties consisted of the following:
| | |
For the Years Ended | |
| | |
March 31, | |
| | |
2025 | | |
2024 | | |
2023 | |
| Shanghai Tuwen Office Equipment Co., Ltd. | |
$ | 122,789 | | |
$ | 6,477 | | |
$ | 6,043 | |
| Ningbo Lihong Information System Engineering Co., Ltd. | |
| 6,896 | | |
| 21,466 | | |
| — | |
| Kunming Jinbi Office Equipment Co., Ltd. | |
| — | | |
| 468,385 | | |
| 684,327 | |
| Youshi Innovation Business Group Co., Ltd. | |
| — | | |
| 50,325 | | |
| 67,417 | |
| Yue Yan (Shanghai) Digital Technology Co., Ltd. | |
| — | | |
| 35,649 | | |
| — | |
| Qingdao Lixing Technology Co., Ltd. | |
| — | | |
| 4,328 | | |
| 18,204 | |
| Shanghai Mingzhe Office Equipment Co., Ltd. | |
| — | | |
| — | | |
| 1,570,180 | |
| Hebei Shilong Digital Technology Co., Ltd. | |
| — | | |
| — | | |
| 124,587 | |
| Others | |
| 9,289 | | |
| 3,507 | | |
| 25,802 | |
| Purchases from related parties | |
$ | 138,974 | | |
$ | 590,137 | | |
$ | 2,496,560 | |
i.
Loan transactions with related parties
Loan
transactions with related parties consisted of the following:
| | |
| |
For the Years Ended | |
| | |
| |
March 31, | |
| | |
Nature | |
2025 | | |
2024 | | |
2023 | |
| Qiwei Miao | |
Payments made to a related party | |
$ | (1,045,660 | ) | |
$ | (53,507 | ) | |
$ | — | |
| Zhidan Mao | |
Payments made to a related party | |
| (596,096 | ) | |
| — | | |
| — | |
| Hangzhou Shilian Office Equipment Co., Ltd | |
Payments made to a related party | |
| (533,479 | ) | |
| — | | |
| — | |
| Chun Lyu | |
Payments made to a related party | |
| (289,677 | ) | |
| — | | |
| — | |
| Ningbo Lihong Information System Engineering Co., Ltd. | |
Collections received from (payments made to) a related party | |
| (159,351 | ) | |
| — | | |
| 65,668 | |
| Yun Li | |
Collections received from (payments made to) a related party | |
| (149,247 | ) | |
| — | | |
| — | |
| Shanghai Yaodun Science and Technology Development Center (Limited Partnership) | |
Payments made to a related party | |
| (142,927 | ) | |
| (135,402 | ) | |
| (106,014 | ) |
| Eshallgo Electrical Equipment (Shanghai) Co., Ltd. | |
Payments made to a related party | |
| (138,566 | ) | |
| — | | |
| — | |
| Qingdao Lixing Technology Co., Ltd. | |
Payments made to a related party | |
| (69,283 | ) | |
| — | | |
| — | |
| Qinghai Chengchuang Ideal Trading Co. Ltd. | |
Collections received from (payments made to) a related party | |
| 237,405 | | |
| (239,521 | ) | |
| — | |
| Anhui New Yalian Office Equipment Co., Ltd. | |
Collections received from (payments made to) a related party | |
| 64,028 | | |
| 40,886 | | |
| (110,109 | ) |
| Zhongyang Pan | |
Proceeds from a related party | |
| 127,481 | | |
| — | | |
| — | |
| Peidong Xia | |
Proceeds from a related party | |
| 115,010 | | |
| — | | |
| — | |
| Shanghai Mingzhe Office Equipment Co., Ltd. | |
Collections received from (payments made to) a related party | |
| — | | |
| 209,702 | | |
| (218,895 | ) |
| Others | |
Proceeds/collection from (payment/repayment made to) related parties | |
| (4,484 | ) | |
| (27,598 | ) | |
| 35,510 | |
| Total | |
| |
$ | (2,584,846 | ) | |
$ | (205,440 | ) | |
$ | (333,840 | ) |
|