Common stock, no par value, 50,000,000 shares authorized, 30,392,940 and 28,918,177 shares issued and outstanding, respectively

Accumulated other comprehensive income (loss) Carbon Steel Pipe

Total equity attributable to ZK International Group Co., Ltd.

Equity attributable to non-controlling interests

The accompanying notes are an integral part of these consolidated financial statements. 

ZK INTERNATIONAL GROUP CO., LTD

CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE INCOME (LOSS)

(IN U.S. DOLLARS, EXCEPT SHARE DATA)

 For the year ended September 30, 

Gain on disposal of subsidiary, net

Net (loss) income attributable to non-   controlling interests

Net (loss) income attributable to ZK   International Group Co., Ltd.

Comprehensive loss (income) attributable to non-   controlling interests

Comprehensive income attributable to ZK   International Group Co., Ltd.

Basic and diluted earnings (loss) per share

Weighted average number of shares   outstanding

The accompanying notes are an integral part of these consolidated financial statements.

ZK INTERNATIONAL GROUP CO., LTD

CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY

FOR THE YEARS ENDED SEPTEMBER 30, 2022, 2021 AND 2020

The Tubing (IN U.S. DOLLARS, EXCEPT SHARE DATA)