Company: CHOW
Filing Date: 2025-08-22
Form Type: F-1/A
Source: 0001641172-25-025146
Chunk: 177

Company: ChowChow Cloud International Holdings Ltd
Filing Date: 2025-08-22
Form: F-1/A
Chunk 177
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     |             |   (778,548 | ) |
| Net                                                                                        
 increase in cash and cash equivalents                                                      |     |                             |     861,504 |   |     |     |    648,581 |   |     |             |     83,151 |   |
| Cash                                                                                       
 and cash equivalents, beginning of year                                                    |     |                             |   9,011,947 |   |     |     |  9,873,451 |   |     |             |  1,265,827 |   |
| Cash                                                                                       
 and cash equivalents, end of year                                                          |     |                             |   9,873,451 |   |     |     | 10,522,032 |   |     |             |  1,348,978 |   |
| Supplemental                                                                               
 disclosure of non-cash information:                                                        |     |                             |             |   |     |     |            |   |     |             |            |   |
| Right-of-use                                                                               
 assets obtained in exchange for new lease liabilities                                      |     |                             |     461,624 |   |     |     |          - |   |     |             |          - |   |

<div align='center'>The accompanying notes are an integral part of these consolidated financial statements.</div>

| F-5 |

<div align='center'>CHOWCHOW CLOUD INTERNATIONAL HOLDINGS LIMITED

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS</div>

1. BUSINESS OVERVIEW AND BASIS OF PRESENTATION

ChowChow Cloud International Holdings Limited was incorporated in the Cayman Islands on October 8, 2024 as an investment holding company with authorized share capital of US$50,000 divided into 50,000,000 ordinary shares of par value US$0.001 each. One ordinary share was issued on October 8, 2024. The authorized share capital was changed to 500,000,000 ordinary shares of par value US$0.0001 each and the one issued share was sub-divided into 10 ordinary shares on October 18, 2024. Upon completion of the reorganization between ChowChow Cloud International Holdings Limited and Vigorous Elite Holdings Limited, 32,500,000 ordinary shares of par value US$0.0001 each will be in issue. ChowChow Cloud International Holdings Limited conducts its primary operations through its subsidiaries, Vigorous Elite Holdings Limited (“Vigorous”) and Ser