Company: WCT
Filing Date: 2025-12-02
Form Type: F-1
Source: 0001213900-25-116978
Chunk: 30

Company: Wellchange Holdings Co Ltd
Filing Date: 2025-12-02
Form: F-1
Chunk 30
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 emerging growth company, we:

| ● | may present only two years of audited financial statements                                                                    
 and only two years of related Management’s Discussion and Analysis of Financial Condition and Results of Operations, or MD&A; |

| ● | are not required to provide a detailed narrative disclosure                                                                               
 discussing our compensation principles, objectives, and elements and analyzing how those elements fit with our principles and objectives, 
 which is commonly referred to as “compensation discussion and analysis”;                                                                  |

| ● | are not required to obtain an attestation and report from                                                                           
 our independent registered accounting firm on our management’s assessment of our internal control over financial reporting pursuant 
 to the Sarbanes-Oxley Act of 2002;                                                                                                  |

| ● | are not required to obtain a non-binding advisory vote from                                                                    
 our shareholders on executive compensation or golden parachute arrangements (commonly referred to as the “say-on-pay,” “say-on 
 frequency,” and “say-on-golden-parachute” votes);                                                                              |

| ● | are exempt from certain executive compensation disclosure                      
 provisions requiring a pay-for-performance graph and CEO pay ratio disclosure; |

| ● | are eligible to claim longer phase-in periods for the adoption                   
 of new or revised financial accounting standards under §107 of the JOBS Act; and |

| ● | will not be required to conduct an evaluation of our internal 
 control over financial reporting for two years.               |

We intend to take advantage of all of these reduced reporting requirements and exemptions, including the longer phase-in periods for the adoption of new or revised financial accounting standards under §107 of the JOBS Act. Our election to use the phase-in periods may make it difficult to compare our financial statements to those of non-emerging growth companies and other emerging growth companies that have opted out of the phase-in periods under §107 of the JOBS Act. Under the JOBS Act, we may take advantage of the above-described reduced reporting requirements and exemptions for up to five years after our initial sale of common equity pursuant to a registration statement declared effective under the Securities Act of 1933, as amended, herein referred to as the Securities Act, or such earlier time that we no longer meet the definition of an emerging growth company. We will remain an emerging growth company until the earliest of: (i) the last day of the first fiscal year in which our annual gross revenue exceeds $1.235 billion; (ii) the last day of the fiscal year during which the fifth anniversary of the date of this Offering occurs; (