Company: CHOW
Filing Date: 2025-05-29
Form Type: F-1/A
Source: 0001641172-25-012773
Chunk: 215

Company: ChowChow Cloud International Holdings Ltd
Filing Date: 2025-05-29
Form: F-1/A
Chunk 215
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 the control of the Company. 32,500,000 ordinary shares of par value US$0.0001 each was in issue on October 24, 2024.

16. EARNING PER SHARE

The following table sets forth the computation of basic and diluted earnings per share for the years ended December 31, 2023, and December 31, 2024:

|                                                                                                  |     |              As 
 of December 31, |            |     |      |            |     |             |            |
|                                                                                                  |     |            2023 |            |     | 2024 |            |     |             |            |
|                                                                                                  |     |             HK$ |            |     |  HK$ |            |     | US$         
 (Note 2(e)) |            |
| Numerator:                                                                                       |     |                 |            |     |      |            |     |             |            |
| Numerator                                                                                        
 for basic and diluted earnings per share – net income attributable to the Company’s shareholders |     |                 | 12,105,673 |     |      | 11,870,254 |     |             |  1,521,828 |
| Denominator:                                                                                     |     |                 |            |     |      |            |     |             |            |
| Denominator                                                                                      
 for basic and diluted net income per share – weighted average number of shares*                  |     |                 | 32,500,000 |     |      | 32,500,000 |     |             | 32,500,000 |
| Basic                                                                                            
 and diluted earnings per share:                                                                  |     |                 |       0.37 |     |      |       0.37 |     |             |       0.05 |

* Retroactively presented for the effect of reorganization for the Company’s initial public offering

Explanation of EPS Calculation

Basic earnings per share is calculated by dividing the net income attributable to the Company’s shareholders by the weighted average number of ordinary shares outstanding during the period. For the years ended December 31, 2023, and 2024, the Company had 32,500,000 ordinary shares outstanding, and there were no changes in the number of shares during the periods presented.

| F-38 |

Diluted earnings per share is calculated by dividing net income attributable to the Company’s shareholders by the weighted average number of shares outstanding during the period, including the effect of all potentially dilutive